Kontrola daňové povinnosti a daňová kriminalita v České republice

Abstract

The theme of this thesis is mainly the issue of tax inspection and tax crime in the Czech Republic, in thesis we also devote to the tax system of the Czech Republic and tax arrears. The role of taxes in the economy of the state is absolutely key. Tax revenues represent more than half of the state budget. The progress of the tax control is regulated by the law, in which we find the relevant provisions, which controlled entity should know them. Important is the preparation of a tax subject to tax inspection. The issue of tax crime in the Czech Republic represents a serious topic, because it deprives the state budget an estimated 150 – 230 billion annually and touches every citizen in the State. However, it is difficult to establish a workable measures. Tax crime in 2014 participated in a total loss of economic crime in the amount of 41.97%. Evaluation of the overall tax situation of criminality in the Czech Republic, we reviewed two observed aspects of the tax crime negative and four positive. From this we can conclude that the situation of tax crime is rather positive, or rather positively develops. In order to copy the work, we have used methods: description, comparison, synthesis, analysis and measurement.