This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198273 |
| Date | January 2013 |
| Creators | Kůta, Milan |
| Contributors | Vítek, Leoš, Moravcová, Jana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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