Daňové úniky v oblasti nepřímých daní

Abstract

The thesis focuses on the indirect taxes evasion. Attention is paid to tax evasions, their causes and types. The aim is to present actions that would result in minimizing tax evasions. The work consists of theoretical and practical parts. The theoretical section defines the basic concepts of taxes, VAT and excise tax, followed by the definition of the term “tax evasion” and its specifics. The practical part focuses on both already working and other possible ways of dealing with tax evasions. The work also includes relevant examples from common practice. Gained information is summarized in the conclusion.