Komparace nástrojů vedoucích k redukci úniků na dani z přidané hodnoty v České a Slovenské republice

Abstract

The aim of this thesis is to define the instruments that have been introduced in the Slovak and Czech Republic in the last ten years as an instrument against the value added tax evasion, and based on the chosen criterion to analyze these instruments due to various forms of tax evasion. The chosen criterion is the time, when the instrument can be use.The work is divided into five chapters, including the introduction and conclusion.The second chapter defines the theoretical basis for work, i. e. the basic terms of taxation and the harmonization of indirect taxes with the biggest emphasis on the harmonization of the value added tax. The last part of the chapter defines the basic provisions of the value added tax in Slovak and Czech versions, and all provisions of the value added tax are unified on the same basis for the needs of work.The tax evasion and selected value added tax evasion,wich were most frequently occurring in 2011 and in previous yearsis are defined in the third chapter. The last fourth chapter describes the instruments, which were introduced between 2009 and 2018 and led to reductions in the value-added tax evasion in the Slovak and Czech Republics.Subsequently, the analysis of the mentioned instruments is carried out according to the selected criterion. All instruments are divided into preventive avoid instruments, preventive next instruments and repressive instruments.The results of the work enable us to evaluate the instruments introduced in the Slovak and Czech Republic as an instrument against the value added tax evasioni and, at the same time, it is possible to find out from the work which value added tax evasion was eliminated by the instruments .