Tax Evasion in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F08%3A00034902" target="_blank" >RIV/00216224:14220/08:00034902 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Tax Evasion in the Czech Republic

Original language description

This article deals with the tax system in the Czech Republic. The goals of this paper are to point out development of tax evasion and to show the common ways of evading taxes in the Czech Republic. Analysis and comparison are the methods used in this article. They describe the main specification of taxes. The appendix gives a development of the dimension of taxes in the Czech Republic from 1993 to 2007. It is possible to analyze the income of selected taxes to public budgets. The second part of this paper is aimed at the development of tax evasion in the Czech Republic. Also shown is the development of tax share, share of delinquent taxes and the size of taxes and total delinquent taxes in the Czech Republic in the last few years. The final section ofthis paper discusses the highest instance of tax evasion in the Czech Republic. These tax evasions are connected with indirect taxes (Value Added Tax and Consumption Tax).

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2008

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

A Brief Introduction to Czech Law

ISBN

978-0-692-00045-8

ISSN

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e-ISSN

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Number of pages

11

Pages from-to

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Publisher name

AICELS

Place of publication

USA

Event location

USA

Event date

Jan 1, 2008

Type of event by nationality

CST - Celostátní akce

UT code for WoS article

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