| Abstract [eng] |
The purpose of the master 's thesis is to determine the reasons for non - fulfillment of a tax liability of an unscrupulous entity in tax law. The relationship between the taxpayer and the administrator and fair enforcement. The specifics of proof in both the tax administration and the taxpayer during the tax inspection and investigation are very important in this work. Reasons for tax advantage, tax base, concealment and evasion. An entity that has committed illegal actions must be held liable for its actions. Tax law provides for a certain division of entities according to the distribution of taxpayers: these are honest taxpayers who are not looking for ways to avoid taxes, social taxpayers who are affected by social norms, they are sensitive to various beliefs, internal taxpayers who feel a commitment to pay taxes and in the absence of any fines and tax evaders. Various beliefs and actions of dishonest payers emerge from such divisions. The norms provided by the law help to identify certain criminal offenses of taxpayers in cases of abuse, tax evasion, planning, concealment and the like. The work was largely based on case law and scientific sources. |
