This thesis deals with the real content of legal acts and its evaluation, identification and demonstration by the tax administrator. The aim is to determine which legal institutes are used in the tax administrator's control. Also if it uses the institute of the real content of legal acts and if it uses the correct way according to analysis of Czech law. The first part sets out the legal act, the second part sets out the interpretation of legal acts. The forms of the minimalization of the tax liability is set out in the third part, the greatest emphasis is on tax avoidance and tax evasion. The last part analyzes the most important law cases where the tax administrator argued one of the institutes simulated legal act, dissimulated legal act, evasion of the law, law abuse or tax avoidance by another method.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199271 |
Date | January 2013 |
Creators | Lívová, Jana |
Contributors | Pelák, Jiří, Lišková, Vladimíra |
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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