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Problematika daňových úniků u DPH na území České republiky / The issue of tax evasion of VAT in Czech Republic

Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Following part illustrates several cases of evasion happend in the Czech Republic between 2008 -- 2012. I conclude the analysis of give problem with the chapter dedicated to discussion of issues used in the fight against tax evasion.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150298
Date January 2012
CreatorsKozejová, Petra
ContributorsKlazar, Stanislav, Zídková, Hana
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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