Daňové úniky jako nelegální daňová optimalizace
| Title in English | Tax evasion as an illegal tax optimization |
|---|---|
| Authors | |
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | Daňové právo vs. daňové podvody a daňové úniky |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax optimization; tax evasion; tax haven; Electronic records of sales |
| Attached files | |
| Description | This article deals with forms of tax optimization especially in terms of illegal practices associated with tax evasion. International efforts to prevent tax evasion and avoidance of relocating companies in tax havens is one of the main priorities for tax policy in the European Union as well as worldwide. These efforts are intended mainly for common procedures against these negative phenomena. In the Czech Republic is one of the newest tools in the fight against tax evasion electronic records of sales, but only time will show how effective tool it is in reality. |
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