Tax Evasion in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F15%3A%230000711" target="_blank" >RIV/26138077:_____/15:#0000711 - isvavai.cz</a>

Výsledek na webu

<a href="https://is.vsfs.cz/auth/repo/5193/Legierska__Schlossberger_Tax_evasion.pdf" target="_blank" >https://is.vsfs.cz/auth/repo/5193/Legierska__Schlossberger_Tax_evasion.pdf</a>

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

The objective of this paper is to use analysis to present the issue of tax evasion that is part of the shadow economy. Based on the classification of tax evasion, we focus on deliberate illegal tax evasion, particularly in terms of its culpability. With regard to primary sources of information, we rely in part on legal regulations of the Czech Republic and in part on the Reports on the Activities of the Financial Administration of the Czech Republic and of the Customs Administration of the Czech Republic for the period of 2009 to 2013, including our own practical experience. Tax evasion/avoidance results in annual reduction of public revenue in the amount of EUR 1 trillion in the European Union, with tens of billions of Czech crowns in the Czech Republic. The situation is so alarming that even European institutions have been greatly focusing on the issue for several years now, proposing many measures aimed at reducing tax evasion and avoidance.

Název v anglickém jazyce

Tax Evasion in the Czech Republic

Popis výsledku anglicky

The objective of this paper is to use analysis to present the issue of tax evasion that is part of the shadow economy. Based on the classification of tax evasion, we focus on deliberate illegal tax evasion, particularly in terms of its culpability. With regard to primary sources of information, we rely in part on legal regulations of the Czech Republic and in part on the Reports on the Activities of the Financial Administration of the Czech Republic and of the Customs Administration of the Czech Republic for the period of 2009 to 2013, including our own practical experience. Tax evasion/avoidance results in annual reduction of public revenue in the amount of EUR 1 trillion in the European Union, with tens of billions of Czech crowns in the Czech Republic. The situation is so alarming that even European institutions have been greatly focusing on the issue for several years now, proposing many measures aimed at reducing tax evasion and avoidance.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/VF20142015038" target="_blank" >VF20142015038: Nové postupy a metody finančního šetření, zajišťování majetku a identifikace legalizace výnosů z trestné činnosti</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Tax Law vs Tax Frauds and Tax Evasion

ISBN

978-80-8152-303-8

ISSN

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e-ISSN

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Počet stran výsledku

14

Strana od-do

345-358

Název nakladatele

Univerzita Pavla Jozefa Šafárika v Košiciach

Místo vydání

Košice

Místo konání akce

Košice

Datum konání akce

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Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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