Tax Evasion in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Evasion in the Czech Republic

Popis výsledku v původním jazyce

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).

Název v anglickém jazyce

Tax Evasion in the Czech Republic

Popis výsledku anglicky

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).

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2008

Kód důvěrnosti údajů

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

Název statě ve sborníku

A Brief Introduction to Czech Law

ISBN

978-0-692-00045-8

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

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Název nakladatele

AICELS

Místo vydání

USA

Místo konání akce

USA

Datum konání akce

1. 1. 2008

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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