Daňové podvody v oblasti daně z přidané hodnoty

Abstract

This bachelor thesis deals with the issue of value added tax and its application in the business environment. The aim of the thesis is to explain the basic principles of VAT, describe its legal regulation and present the obligations arising from this tax for business entities. The theoretical part defines value added tax within the tax system of the Czech Republic and also focuses on the issue of tax fraud, which represents a significant risk to public budgets and the proper functioning of the business environment. The practical part builds on the theoretical background and focuses on the evaluation of selected data related to the development of VAT collection, the activities of control authorities and measures used in the fight against tax evasion. The outcome of the thesis is a summary of the main findings on the importance of VAT, the risks associated with its misuse and the tools that contribute to reducing tax fraud.