Dopady opatření k zamezení daňových úniků na dani z přidané hodnoty

Abstract

The thesis deals with the issue of value added tax frauds in trade between member countries of the European Union and the Czech Republic and impact of measures to prevent tax evasion. The goal of the thesis is to describe these frauds and to explain their mechanics and at the same time to present and evaluate the effectiveness of the countermeasures designed to eliminate the frauds and acquaint tax subject with the basic concepts and obligations. The thesis also includes real examples from common practice. The concluding part of the thesis includes suggestions and recommendations for prevention tax evasion on value added tax.