Daňové úniky v oblasti DPH se zřetelem na karuselové podvody

The bachelor thesis focuses on the issue of tax evasion in the field of VAT with regard to carousel fraud. The theoretical part defines the concepts of tax evasion and methods of measuring the shadow economy that are associated with tax evasion. It also characterises the factors that create such evasion. Furthermore, the thesis focuses on carousel fraud and the measures implemented against them. The main aim of the thesis is an estimation of the amount of evasion on electronic goods between the Czech Republic and selected trading partners in the range of electronic goods, specifically France, Poland and Spain, by using the Eurostat database. Afterwards, the Chow test is conducted to identify the presence of a structural break, the aim will be to determine whether the introduction of the reverse charge regime has affected international trade in this product range.