Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...

Made available in DSpace on 2016-04-26T20:24:06Z (GMT). No. of bitstreams: 1 Tese-Solon-Sehn-25-11-2015.pdf: 1845933 bytes, checksum: 21648572dc0f2ab5539d2efa9c47062a (MD5) Previous issue date: 2015-12-18 / After a literature review and a critical analysis of existing theories, the thesis presents a new theory concerning the imposition of the tax on import under the Brazilian law. The study, based on a hypothetic-deductive method, concluded that the tax rule has as material criterion the behavior of import (verb) goods (complement), or the act of introducing goods into the national territory with the intention of incorporated into them. The space criterion is the Customs territory. The time criterion is the moment when a person did or should have done the registration of customs declaration. The creditor (active subject) is the Federal Union, while the debtor (passive subject) is the importer. The customs duties shall be calculated on an ad valorem basis consistent with the methods of valuation established by the GATT Valuation Code. The rate of duty, on the other hand, vary according the origen and the nomenclature under which particular goods should be classified / Após a revisão bibliográfica e a análise crítica das teorias existentes, a tese apresenta uma nova proposta para a compreensão dos pressupostos de incidência do imposto de importação no direito brasileiro. O estudo, baseado no método hipotético-dedutivo, concluiu que o critério material da hipótese de incidência compreende a conduta de importar (verbo) e produtos (complemento), isto é, a introdução de bens móveis e corpóreos no território nacional com a finalidade integradora. O critério espacial corresponde ao território aduaneiro. Já o critério temporal, ao momento em que se promove ou deveria promover o registro da declaração de importação perante a autoridade aduaneira. O credor (sujeito ativo) é a União Federal, recaindo a sujeição passiva sobre o importador (devedor). A base de cálculo equivale ao valor aduaneiro, determinado de acordo com os métodos de valoração do Acordo de Valoração Aduaneira (AVA). As alíquotas ad valorem, por sua vez, são determinadas em função com a origem e a classificação fiscal do produto