Name of the thesis: Fight against tax evasion Fight against tax evasion has become an all-society and mainly international problem. The task of this thesis is to approach the issue of tax evasion and give analysis of current legislation and measures combating the perpetration of tax evasion in the Czech Republic and abroad. This thesis seeks, inter alia, to describe how the international community, including the Czech Republic, handles with increasingly complex issue of tax evasion and to evaluate effective but also intended measures and their actual importance in connection with fight against tax evasion. The thesis is in addition to introduction and conclusion divided into four chapters. The first chapter of the thesis describes the basic definitions related to taxes and tax system in general. The second chapter deals with the term tax evasion, the causes of its occurrence and its consequences. This chapter also defines the terms closely related to tax evasion, i.e. tax havens and grey economy. The third chapter presents different types of tax evasion in the Czech Republic, with a deeper analysis of value added tax, consumption tax and income tax. The fourth chapter is the most important part of the thesis. It deals with measures taken in order to combat tax evasion in the USA, Organization for...

Cette thèse étudie la question des incitations dynamiques des agents économiques à frauder. Le premier chapitre introduit un modèle dynamique de fraude fiscale afin d’étudier l’impact de l’audit rétroactif sur le respect des obligations fiscales des agents économiques.Il permet de montrer qu’un accroissement de la période de prescription entraîne une diminution de la fraude fiscale et de déterminer le montant des recettes fiscales attendues par l’autorité fiscale pour différentes politiques d’audit. On établit que les audits rétroactifs génèrent des recettes fiscales espérées supérieures à celles des audits statiques. Le deuxième chapitre propose une approche théorique et expérimentale des incitations dynamiques des agents économiques à frauder. Les résultats expérimentaux confirment les prédictions théoriques : un accroissement de la période de prescription implique une augmentation des déclarations de revenus des agents. Le dernier chapitre introduit une deuxième étude expérimentale en laboratoire, dans le but de comparer l’efficience des deux politiques d’audit fiscal : l’audit rétroactif et l’audit statique (restreint à la période courante). Le principal résultat suggère que les politiques d’audit rétroactif sont plus efficaces pour réduire la fraude fiscale que les politiques d’audit statique fondées sur des fréquences d’audit élevées. / This thesis studies taxpayers' dynamic incentives to evade taxes. The first chapter introduces a dynamic model of tax evasion. We prove that higher limitation periods increase tax compliance. We also determine the expected tax revenues generated by retroactive and static auditing policies, with respect to the levels of tax rates and expected discounted penalties. We obtain that retroactive auditing generates higher expected tax revenues than static auditing. The second chapter provides theoretical and experimental evidence about subjects' incentives to evade taxes, with respect to a retroactive inspection policy. Our experimental results confirm theoretical predictions, i.e. higher limitation periods increase agents' compliance. The third chapter introduces a second laboratory experiment, in order to compare the efficiency of two main audit schemes: retroactive versus static auditing. We find that retroactive auditing policies are more efficient in enhancing tax compliance, than policies of static auditing accompanied by high audit rates.

Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.

The thesis deals with individual  measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is  summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice  against them in the Czech Republic.

The diploma thesis focuses on tax evasion in the context of corporate income tax. The first chapter describes the actual tax system in the Czech Republic and introduces the changes that have occurred since 2014. Following chapter describes the structure of the corporate income tax. Shows basic techniques for transforming operating result to the tax base and then adjustment of tax base through tax allowances and deductions. The reader will also read about the tax rates, tax credits and advance tax. The third chapter introduces two important terms: tax optimization and tax evasion. The aim of the fourth chapter is to demonstrate the areas in which taxpayers may tax evasion. These areas are mainly depreciations, reserves, repairs, technical evaluation and others. Text first describes legislative regulations, contains practical illustration for example from judgments of the Supreme Administrative Court. As the fight against tax evasion can not be solved only in one country, it is necessary international cooperation, which is briefly explained in the last chapter. It introduces with present and future plans to combat this illegal activity not only within the European Union but also in other international organizations.

The Diploma Thesis deals with estimation of tax evation of value-added tax in the Czech Republic during 2006-2010. For the estimate we have used the concept of tax gap (in the case of VAT we speak about VAT gap), which is based on comparison of theoretical tax liability of the economy with the actual tax receipts. An international comparison of the Czech Republic VAT gap with available data of other countries has been made as well. The Thesis includes further description of tax evation types specific for VAT and other approaches to measurement of tax evation. Role of the shadow economy measurement used for tax evation estimates is accounted for.

The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related regulations in 2013-15 have also been introduced in this chapter. Second chapter deals with tax evasion. Beside its definition, causes and measurement methods it also presents statistical data relating to tax audits and tax offenses. Last chapter of the thesis introduces the most common expenses and revenues whose tax deductibility or non-deductibility influences the calculation of corporate income tax. This chapter also introduces practical examples of tax evasion which were solved by the Supreme Administrative Court.

This thesis is the result of analysis conducted on the income tax systems of thirty-one states and supported a recommendation for a Texas income tax act.

1 Resume in english Fight against tax evasion from a procedural viewpoint This diploma thesis is about fighting against tax evasion from the point of view of procedural tools, which are regulated by Act No. 280/2009 Coll., The Tax Code. The tesis is divided into three main chapters. The first chapter defines basic concepts, essential for understanding the examined topic, particularly the term "tax" and "tax law". The second part of the thesis defines tax administration in general and basic principles of tax administration, which the tax administrator is obliged to follow in detection of tax evasion. The second part of the thesis also defines the concept of tax evasion for the purposes of this thesis. On one hand, it defines it as a crime regulated by the Criminal Code. But also as a conduct under the law, which pursues a purpose, which the legislature did not presume during preparation of the legislation and on the basis of such conduct, the tax is not set correctly, ie. in accordance with the Tax Code. The third part analyzes and examines the individual procedures for tax administration, regulated by the Tax Code. The detection activity of the tax administrator is analyzed in this part of the thesis, as well as local investigation activity carried out by the tax administrator, and effectiveness of these...

Governments play a key role in modern economies. However, modern-day governments face several challenges that limit their functioning. Some examples include inadequate conduct of elections, tax evasion, and market failures. Each chapter in this thesis explores a key challenge faced by government and policy intervention that helps address it. Chapter 1 explores the poor turnout of women in India and tests whether increasing security at the polling booths increases women's representation. Chapter 2 explores the role of tax evasion by firms in low revenue collection under a Value Added Tax (VAT) in India. Chapter 3 examines the current housing crisis in major cities across the United States and evaluates the effects of tax incentives designed to encourage new residential investment. To provide robust causal evidence, I use natural experiments combined with novel microdata. Chapter 1 uses a regression discontinuity design arising from the rule used to assign security measures to polling booths during a major state election in India. In particular, polling booths which received more than 75% of votes in favor of one candidate in the previous election received security measures with a higher probability. I use the regression discontinuity design to estimate effects on women's share in total turnout and political outcomes. Chapter 2 uses the staggered roll-out of VAT across states in India to estimate the effect of VAT adoption on vertical integration in firms. Chapter 3 uses a natural experiment in New York City where a delayed implementation of the property tax increase on new construction led to a short-term boom in residential investment as developers rushed to claim expiring tax benefits. I estimate effects on nearby rents, demographics, businesses. The end result is a set of robust policy conclusions. Chapter 1 finds that strengthening security at the polling booths increased women's turnout, which in turn had consequences for political outcomes. For instance, suggestive evidence indicates that non-incumbent and educated candidates received more votes whereas corrupt candidates received fewer votes. Chapter 2 finds that firms integrated vertically to evade taxes under a Value Added Tax. This suggests that low revenue collection in developing countries is possibly a combination of both evasion and real production response of firms. Chapter 3 finds that new tax-exempt residential investment increased rents in existing buildings within 150 meters. This happened because new building attracted high-income residents who increased demand for local businesses, reflected in the entry of businesses that cater to high-income residents. The result highlights potential negative spillover effects of new construction on incumbent low-income residents and suggests that optimal tax policy must incorporate such spillovers when designing incentives that encourage investment.