Hodnocení účinnosti nástrojů proti daňovým únikům z DPH v České republice v letech 2015-2024

This diploma thesis deals with the effectiveness of value added tax collection in the Czech Republic and the impact of tax administration tools that were introduced between 2015 and 2024 with the aim of reducing tax evasion and increasing the transparency of the tax system. These tools are primarily VAT control statement and electronic sales records. The thesis focuses on the development of the VAT gap as a key indicator of tax collection efficiency and compares the results of the Czech Republic with the European Union average and selected member states. The analysis shows that the Czech Republic has achieved a significant improvement in VAT collection in recent years, with the tax gap narrowing from 17.1% in 2015 to 3.2% in 2023. This development confirms the growing efficiency of financial administration and the positive impact of digitization measures. The most effective tool has proven to be the VAT control statement, which allows for detailed comparison of data between taxpayers and detection of tax irregularities at minimal cost. Electronic sales records, although more costly, have contributed to greater transparency, fairness, and better compliance with tax obligations on the part of entrepreneurs. The thesis also includes a model situation of the widespread introduction of the reverse charge regime in the Czech Republic, which shows that this measure could reduce tax evasion and increase the efficiency of VAT collection. On the other hand, however, it could have a short-term impact on the revenue side of the state budget as a result of changes in tax collection flows.