Tax optimization and tax evasion

The diploma thesis is focused on the issue of tax evasion and tax optimization in connection with accounting. The work is divided into six chapters. In the first theoretical block, we will briefly describe the tax system of the Czech Republic and its mutual connection with accounting, especially the derivation of the tax base from the economic result, which is based on taxpayers' accounting. In the second part, we will approach and describe the very issue of tax evasion and tax optimization. Subsequently, the current tools in the fight against tax evasion are described, and at the end we will present selected practical cases from the jurisprudence of the Supreme Administrative Court. The aim of the thesis is to provide readers with a comprehensive view of the issue of tax evasion and tax optimization and to define the key differences between these two terms. From a practical point of view, the aim of the work is to provide a realistic view of the given issue through selected jurisprudence.