Daňové úniky a jejich faktory v EU

This diploma thesis deals with tax evasion and its factors in the European Union. The decision of tax subjects to commit tax evasion is influenced by tax morale, which can be defined as the internal motivation of taxpayers to pay taxes. The main aim of the diploma thesis is to analyze the dependence of selected factors of tax morale influencing the willingness of people to justify tax evasion within the European Union. The partial goals include explanation of tax evasion and listing their forms and factors. Furthermore, an explanation of the concept of tax morale and an indication of the factors that affect it and the identification of the characteristics of persons who are prone to tax evasion in the countries of the European Union. Data from research project called the European Values Study 2017 were selected for analysis. Among the examined factors of tax morale were chosen trust in parliament, the importance of respecting political institutions and laws, national pride, age, marital status, economic activity, work for the sector and satisfaction with life. Descriptive methods and contingencies were used to perform the analysis, on the basis of which it was found using the chi- square test of independence that the justification of tax evasion depends on selected factors of tax morale.