The line between tax fraud and tax optimisation

This diploma thesis addresses the issue of tax evasion, tax fraud, tax optimization, and the attitudes and tax morale of entrepreneurs. The aim of the thesis was to assess the level of entrepreneurs’ tax morale, identify the factors influencing it, and analyze how VAT-registered entrepreneurs based in Prague understand the concepts of tax fraud, tax evasion, and tax optimization. The research was conducted using quantitative methods, specifically through a questionnaire survey. The collected data were analyzed primarily using statistical methods, while content analysis was applied to the open-ended questions. The results indicate that entrepreneurs perceive both substantive and ethical differences between the examined concepts; however, not all respondents are able to define them clearly. Furthermore, the findings show that men tend to justify tax evasion more than women, which is also reflected in their differing attitudes toward tax compliance, and that entrepreneurs’ tax morale is significantly influenced by factors such as gender, age, level of education, perceived corruption, and trust in state institutions.