Abstract
Specific selected procedures and tools for searching and organizing evidence are discussed. It is a fact that czech taxpayers (and their lawyers or advisers) are forced to possess the knowledge and skills practically at the level of the police investigator because of the strictly distributed burden of proof to the detriment of the taxpayer.
In practice, this means that the taxpayer and his tax advisor have no real chance of success in the tax dispute, who are unable to locate the evidence and then analyze and assemble it into logical chains that are sufficiently convincing for the governing or judicial authority.