| Popis: |
This diploma thesis deals with the issues of tax evasion in the Czech Republic. The first part is devoted to theoretical description of tax evasion, causation and measuring of them, and shadow economy too. In the practical part, there is estimate of shadow economy in the Czech Republic by the cash deposit ratio method, subsequently it is quantify a volume of tax evasion and then there are analyze of the factors influencing volume of tax evasion. In conclusion, there is a discussion about the results of thesis which leads to recommendations to reduce the tax evasion. |
