Daňové úniky v rámci daně z přidané hodnoty

Abstract

The thesis is occupied with the theory of indirect taxes, tax evasion and the analysis of the specific book-keepeng occurence. Especially it is focused on value added tax and special regimes implementation for secondhand goods trade, second-hand vehicles. The analysis of the particular occurence defines the ways of genesis of tax evasion. In the conclusion there are recommendation of tax evasion prevention.