Daňové úniky u daně z příjmů právnických osob v ČR

My diploma thesis is concerned with the adjustment of corporate tax base - both the illegal way (tax evasion) as well as the legal way (tax optimization). Firstly, the brief history of development of taxes in Czech territory and the current state in this field in Czech Republic is mentioned. Secondly, the actual corporate tax structure is presented, along with the proposed changes which should be effective from years 2014-2015. Afterwards, there is a theoretical part of tax evasion, followed by a chapter focused on tax inspection accompanied by statistics. The actual subject of tax evasion is divided into two parts. The first part introduces illegal tax evasion, the second one is engaged in tax optimization in selected cases. The subject of tax evasion is topically broadly discussed. This is confirmed by countless findings of the tax administrators and many court decisions of the Czech Highest Administrative Court. These findings and court decisions supplement my diploma thesis, as well as cases.