The diploma thesis deals with the motivation factors of a rightful tax return. The aim of the thesis was to identify influence of attitude, subjective norms and behavioural control on a truthfulness of a taxpayer when filling in the tax return. The first part of the thesis is aimed on definition of a tax evasion. Furthermore, this part deals with the causes of tax evasions as well as with ethical point of view on tax evasions in general. The second part of the thesis deals with the indicators of extent and evolution of tax evasions in the Czech Republic and in the European Union. The indicators of tax evasions are the following: shadow economy, tax gap of VAT, tax quota, corruption index and frequency of tax control. The third part includes the results of the questionnaire survey that was realised among the Czech entrepreneurs. The results show the cases of tax evasions that the entrepreneurs may have consider as rightful. Thereafter, using the chi-squared test, the analysis examined whether the attitude of the entrepreneurs towards the tax evasions is influenced by the factors as company seat, annual turnover or number of employees. In several cases, the research confirmed an existence of dependence between attitude of entrepreneurs towards tax evasions and the factors stated above.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:205772 |
| Date | January 2015 |
| Creators | Urbánková, Kateřina |
| Contributors | Kubátová, Květa, Beneš, Jonáš |
| 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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