Publication details
Walka z uchylaniem się od opodatkowania w Republice Czeskiej po wdrożeniu ATAD
| Title in English | Post-ATAD Fight against Tax Evasion in the Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Periodical |
| Magazine / Source | Analysis and Studies CASP |
| MU Faculty or unit | |
| Citation | |
| Web | Open access časopisu |
| Keywords | tax; tax law; tax avoidance; tax evasion; ATAD |
| Description | The topic of tax evasion is a much-debated issue in the scientific community. In the context of the process of globalisation and the development of international trade, it can be stated that this problem has taken on a global dimension. For this reason, different Member States take different measures to prevent or eliminate tax evasion. The European Union is also such a case in the field. One of these initiatives is the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. This Directive is intended to contribute to this ambitious goal. The paper discusses its implementation in the Czech Republic. The aim of this paper is to evaluate the effectiveness of post-ATAD fight against tax evasion in the Czech Republic, while verifying the hypotheses: a) the Czech Republic has adequately harmonised its national legal order under the relevant Directives; b) the fight against tax evasion is currently more effective in the Czech Republic. |
| Related projects: |