This thesis deals with the measurement of tax evasion. The first part deals with the theory of tax evasion, its general, legislative and economic definition and its consequences. A special subsection is devoted to relation of the tax evasion and the shadow economy. The second part deals with the theory of tax evasion measurement and the last chapter focuses on shadow economy volume measurement and tax evasion measurement in the Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:72064 |
| Date | January 2009 |
| Creators | Kotala, Jan |
| Contributors | Vítek, Leoš, Pavel, Jan |
| 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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