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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. 11 pp. ISBN~978-0-692-00045-8. 2008.
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