Faktory daňových úniků ve vybraných zemích EU

Bachelor's thesis focusing on tax evasion in selected EU countries, which concern the Czech Republic, Germany, Austria, and Denmark. The main aspects of this work were the dependencies between tax fraud and selected factors, which are age, gender, importance of policy and the education system. The division of chapters is as follows. The first chapter deals with the definition of basic tax concepts. The second chapter examines methods of measuring tax evasion. The third and fourth chapters deal with tax evasion for direct and indirect taxes. The fifth chapter focuses on the fight against tax evasion. In the sixth chapter, the factors of tax evasion were mentioned. The following seventh chapter deals with the practical part of the relationship between selected factors and tax fraud. The data for the practical part were used from the European Values Study questionnaire survey from the most recent period, from 2017. The contingency table independence test and Fisher's exact test were used for the calculations.