Publication details
Daňový únik
| Title in English | Tax avoidance |
|---|---|
| Authors | |
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | Daňové právo vs. daňové podvody a daňové úniky I. diel |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax avoidance;tax evasion;legal abuse |
| Description | Author of the article devoted to the topic "tax evasion", in order to outline the problems of tax evasion as part of its basic theoretical level and putting out the decisive factors for the tax evasion. Attention focuses on the differences between tax avoidance and tax evasion. This article is also focused on these legal institutes - dissimulation legal act, evading the law and legal abuse. These terms are also compared between themselves and presented in the light of the czech case law. The article has been written, because it is a part of the specific university research named Determination of tax law - external system consistency. |
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