1 Resume in english Fight against tax evasion from a procedural viewpoint This diploma thesis is about fighting against tax evasion from the point of view of procedural tools, which are regulated by Act No. 280/2009 Coll., The Tax Code. The tesis is divided into three main chapters. The first chapter defines basic concepts, essential for understanding the examined topic, particularly the term "tax" and "tax law". The second part of the thesis defines tax administration in general and basic principles of tax administration, which the tax administrator is obliged to follow in detection of tax evasion. The second part of the thesis also defines the concept of tax evasion for the purposes of this thesis. On one hand, it defines it as a crime regulated by the Criminal Code. But also as a conduct under the law, which pursues a purpose, which the legislature did not presume during preparation of the legislation and on the basis of such conduct, the tax is not set correctly, ie. in accordance with the Tax Code. The third part analyzes and examines the individual procedures for tax administration, regulated by the Tax Code. The detection activity of the tax administrator is analyzed in this part of the thesis, as well as local investigation activity carried out by the tax administrator, and effectiveness of these...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:435088 |
| Date | January 2020 |
| Creators | Kupcová, Kristýna |
| Contributors | Vybíral, Roman, Kotáb, Petr |
| 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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