Daňové úniky v oblasti daně z přidané hodnoty

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Kmetíková, Veronika

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

Diploma thesis is focused on tax evasion in the field of value added tax on the national and the international level. The diploma thesis is analyzing the principles of the most common tax frauds and the specific measures, by which is Czech Republic and the European Union trying to eliminate the frauds, including a proposal solutions.

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Import 11/07/2012

Subject(s)

Value Added Tax, Tax Evasion, the European Union, Directives, Harmonization

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