Daňová optimalizace a daňové úniky v souvislosti s účetnictvím

The thesis deals with the issue of tax optimization and tax evasion of legal entities. After defining the main differences between these concepts, the paper discusses the interconnection between taxes and accounting in connection with the tax evasion, especially in the context of linking the accounting result with the income tax base. The thesis also describes Czech and international instruments used to combat tax evasion. Among the Czech instruments mentioned are, for example, the EET (which unfortunately ended on 1 January 2023), the VAT control report or the tax control procedure in relation to the Tax Code. The thesis also includes the topic of tax havens and summary statistics related to tax evasion. The overall research is linked to the binding case law of the Czech courts, especially the case law of the Supreme Administrative Court in relation to tax evasion. The aim of the thesis is therefore, thanks to the above-mentioned judgments of the Supreme Administrative Court, to approximate, in compliance with tax and accounting rules, the threshold that makes it easy to distinguish tax evasion from tax optimization.