Daňová kriminalita

Abstract

The bachelor thesis is focused on tax criminality issue. The work is divided into two parts – theoretical and practical. The purpose of the first part is to describe the tax system in the Czech Republic, define basic terms relating to tax criminality as well as analysis of tax crimes via the legislation. The second part is devoted to statistical data, practical examples of tax criminality committing crimes in individual types of taxes, topical issues and affairs and to existing measures and proposals for further solutions. Marginally the issue of tax heavens is also mentioned.