Problematika daňových úniků v České republice

Abstract

Tax evasion is an important issue in every country with market economy. This thesis deals with tax evasion in the Czech republic. The first chapter of the thesis contains an overview of the most important terms connected with taxes and the classification of tax avoidance and tax evasion. The second chapter analyses the key causes and effects of tax evasion, namely the economic and legal ones, eg. the imperfection of legal system or the tax burden. Despite of the experts´efforts to find the methods for elimination of tax evasion, there are no really effective ways to do so. But keep investigating the causes and consequence of tax evasion as well as the possible ways to avoid it is essential without any doubt..Therefore the next two chapters are devoted to the most frequented criminal act in the field of tax evasion and then the possibilities to counteract the evasion of taxes. Concerning the instruments to eliminate the tax evasion, I mention not only the ones, that are already implemented, but also some new proposals, that could possibly be used in the future, because in my opinion the ones that are already in effect are not sufficient to minimize the criminal activity in the field of taxes.