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@inproceedings{818143, author = {Tomášková, Eva}, address = {USA}, booktitle = {A Brief Introduction to Czech Law}, keywords = {Tax evasion; tax avoidance; the Czech Republic; tax share; value added tax; consumption tax}, language = {eng}, location = {USA}, isbn = {978-0-692-00045-8}, publisher = {AICELS}, title = {Tax Evasion in the Czech Republic}, year = {2008} }
TY - JOUR ID - 818143 AU - Tomášková, Eva PY - 2008 TI - Tax Evasion in the Czech Republic PB - AICELS CY - USA SN - 9780692000458 KW - Tax evasion KW - tax avoidance KW - the Czech Republic KW - tax share KW - value added tax KW - consumption tax N2 - 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 of this 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). Included are some recommendations for better prevention of tax evasion and tax avoidance and for future research in this area as well as the limitations of this article. ER -
TOMÁŠKOVÁ, Eva. Tax Evasion in the Czech Republic. In \textit{A Brief Introduction to Czech Law}. USA: AICELS, 2008, 11 s. ISBN~978-0-692-00045-8.
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