The diploma thesis focuses on tax evasion in the context of corporate income tax. The first chapter describes the actual tax system in the Czech Republic and introduces the changes that have occurred since 2014. Following chapter describes the structure of the corporate income tax. Shows basic techniques for transforming operating result to the tax base and then adjustment of tax base through tax allowances and deductions. The reader will also read about the tax rates, tax credits and advance tax. The third chapter introduces two important terms: tax optimization and tax evasion. The aim of the fourth chapter is to demonstrate the areas in which taxpayers may tax evasion. These areas are mainly depreciations, reserves, repairs, technical evaluation and others. Text first describes legislative regulations, contains practical illustration for example from judgments of the Supreme Administrative Court. As the fight against tax evasion can not be solved only in one country, it is necessary international cooperation, which is briefly explained in the last chapter. It introduces with present and future plans to combat this illegal activity not only within the European Union but also in other international organizations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198092 |
| Date | January 2013 |
| Creators | Klepalová, Kateřina |
| Contributors | Molín, Jan, Müllerová, Libuše |
| 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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