The line between tax fraud and tax optimisation

The thesis deals with the issues of tax evasion, tax fraud, tax optimization, taxpayers' attitudes and morale. The aim of the thesis was to find out the tax morale of businessmen and their attitudes towards tax evasion, tax avoidance and tax optimization. Both quantitative and qualitative research methods were used in the thesis. The research was to include a questionnaire survey followed by in-depth individual interviews. Considering the size and diversity of the possible sample of respondents, managers of Prague micro-enterprises in general, i.e. both men and women, of different ages and educational backgrounds, were approached for this research, but it was not possible to obtain a sufficient data set and respondents willing to participate in an in-depth interview. Therefore, the target group of respondents and the research methodology had to be modified. Finally, a questionnaire survey was used to meet the objective. The responses of the respondents were evaluated using content analysis of the text and statistical quantitative methods. Based on the data analysis, it was found that entrepreneurs perceived a content and ethical difference between the concepts of tax fraud, evasion and optimization, but not all of them were able to explain these concepts in their own words. Furthermore, using statistical methods, it was found that men are more prone to justify tax evasion than women. It was also found that perceived corruption and distrust in state institutions (government, tax system, judicial system) are among the main factors that affect the tax morale of entrepreneurs.