Daňové úniky v oblasti daní z příjmů právnických osob v ČR

This thesis examines the issue of corporate income tax evasion in the Czech Republic, focusing on completed tax audits from 2020 to 2024, including both general disputes and transfer pricing cases. The main objective is to evaluate the development of tax audit yields and the tax authority’s success in defending assessed taxes in court proceedings. The theoretical section defines the concept of corporate taxation, the boundary between tax evasion and legal tax optimization, and the tools used by the tax authority to detect tax evasion. The practical part focuses on an analysis of audit activities and a subsequent evaluation of the procedural stability of the conclusions of the Czech Financial Administration before judicial bodies. The analysis is designed to reflect the entire cycle from the tax assessment phase to the issuance of the final judgment by the Supreme Administrative Court.