Title of the thesis: The relation of money laundering and tax evasion in theory and legislation Abstract The thesis deals with the relation of money laundering and tax evasion, predominantly in the international context, because both of these activities are very often organized intentionally in several countries. This makes it difficult to detect and punish them and requires close cooperation between states, both in setting the rules and in enforcing them. It is the international soft-law and hard-law rules that significantly affect national regulation. Therefore, the thesis focuses on those and also on regional instruments within the EU. After describing the development of the two areas' regulation and its gradual intertwining, the thesis discusses the similarities and differences that feature the two areas and identifies the problems and challenges the international community is facing when tackling the two problems - reactive regulation lagging behind, slow implementation and complicated international cooperation, difficulty in measuring the problems (and the associated potential inefficiency in spending resources to fight them) as well as the challenges posed by the flourishing information technology. Possible solutions are proposed in the form of adjusting some aspects of soft law as well as...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:455956 |
| Date | January 2022 |
| Creators | Kyselá, Eva |
| Contributors | Sejkora, Tomáš, Kohajda, Michael |
| 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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