Daňové úniky jako nelegální daňová optimalizace

Warning

This publication doesn't include Faculty of Arts. It includes Faculty of Law. Official publication website can be found on muni.cz.
Title in English Tax evasion as an illegal tax optimization
Authors

JANOVEC Michal

Year of publication 2015
Type Article in Proceedings
Conference Daňové právo vs. daňové podvody a daňové úniky
MU Faculty or unit

Faculty of Law

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.
Related projects:

You are running an old browser version. We recommend updating your browser to its latest version.