Preventivní opatření proti krácení daní

Abstract

This bachelor thesis is focused on preventive measures against tax evasion in Czech Republic. It is specifically focused on tax criminality and methods of tax fraud and tools and measures to combat tax evasion. The result of this thesis is to evaluate effectiveness of preventive measures against tax evasion, with help of all the information in this work, statistics, which are tracking years 2015-2025 and cases, which are also in this thesis. The practical part of this work is based on the analysis of data from the police of Czech Republic and the final report of the Financial Administration, which served to compilation of statistics about registered tax evasion offenses and the subsequent total damage caused and to compare situations in each region in Czech Republic. The attention is also paid to specific case studies (ZÁBLESK, EXPERT and ORBIT), which illustrate the theoretical framework of this thesis in practice about the tax evasion. The result of this bachelor thesis is a catalogue of preventive measures against tax evasion and an evaluation of their effectiveness within the Czech Republic.