Theoretical and practical questions of Czech tax law from a perspective of tax evasions and tax frauds
2015
Abstract
This article deals with the theoretical and practical issues of tax evasion and tax frauds in the Czech tax law. The aim of this article is to review and examine the relation between the tax system and taxes on one hand and tax evasion and tax frauds on the other and also to describe and review practical instruments applied or devised for the fight against tax evasion and tax frauds.
The author of this article concluded that committing a tax evasion in a complicated tax system is easier than in a simpler one and that the legal tax regulation could significantly contribute to committing tax evasions, both with the regulation of the tax structural elements as well as its administration.