Škodíková, V. Legal and illegal methods of tax liability minimalization. Diploma thesis. Brno, 2017. The diploma thesis is focused on the topic of legal and illegal ways of minimizing the tax liability of the taxpayer of income tax in the Czech Republic. In the first part of the thesis, an analysis of available literary sources is made. It defines the tax theory, the specifics of taxes in the Czech Republic, the issue of the shadow economy and its measurement and the tax evasion. In the next part of the thesis, the most frequently used ways of minimizing the tax liability are outlined with emphasis on their legality. The thin line between legal and illegal ways is complet-ed by the case law. Another part of the thesis deals with the actual measurement of the size of the shadow economy using Gutmann's monetary method. At the end of the thesis, the most important findings and results are discussed.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431867 |
| Date | January 2017 |
| Creators | Škodíková, Veronika |
| 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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