Daňové podvody na dani z přidané hodnoty

Abstract

The main goal of the bachelor thesis is to introduce the reader to the issue of tax fraud with a focus on value added tax. Within the framework of the theoretical part, the bachelor's thesis explains the very concept of taxes, then the classification of tax frauds on value added tax and the means of combating these frauds. The practical part examines data available from public sources within the framework of comparison and statistical analysis.