Dopady ilegální distribuce alkoholu na daňový systém České republiky

Abstract

This thesis is focused on tax system of Czech republic with goals to come up with proposals to improve the ilegal production and distribution of alcohol. Theoretical part consists tax description and tax system of Czech republic. Substantial part is pursued on tax criminality and individual tax crimes. Practical part deals with double taxing of alcohol and concepts like ''white horses'' and ''white collars''. There's also framed analysis of production process and spirit distribution together with impacts on consumption tax, criminality and health. There are also suggested options based on the analysis, hot to improve the given issue from many points of view which are related to this problem.