Bakalářská práce / info:eu-repo/semantics/bachelorThesis
Osoba oponující práci:
The aim and benefit of this bachelor thesis is to summarize the issue of the tax crime evading taxes, charge and other mandatory payments with a focus on excessive deductions. On the basis of the most recent case-law, it is clarified by the use of the induction method what actions in relation to excessive deductions are considered by the courts to be punishable. At first, the thesis deals with the particular features of main elements of the fiscal evasion and the possibilities of committing this crime in the form of not filing a tax return and luring a tax advantage. The next part explains the reasons for the termination of criminal liability of the offender, namely the active repentance, the preclusion of further prosecution and the additional tax assessment. Finally, the cases of unjustified excessive deductions are divided according to the facts of § 240 of the Criminal Code, respectively in paragraph 1 of the mentioned provision, the criminal offenses are punished by a basic assessment and in paragraphs 2 to 4 there are specific cases for which a higher penalty is given.
Tax subject; Active repentance; Excessive deductions; Fiscal evasion