| Abstract [eng] |
The present Master‘s thesis provides an analysis of the historical position of the legislator, i.e. the subjective view and the legal arguments that led to the criminalisation of the act. Legal theory and interpretative materials have been used to reveal these aspects. This part also deals with the current regulation of tax evasion. The paper also discusses the criteria for distinguishing between criminal, administrative and civil liability, and their role in qualifying tax evasion. For this purpose, reference is made to legal theory, namely the general principles of criminal, administrative and civil law, scholarly articles and jurisprudence. An analysis of the distinction between tax evasion and non- payment of taxes is carried out by examining in detail the amendments to the Criminal Code and the Law on Administrative Offences, the Civil Code and the Law on Tax Administration. It also addresses the particularly interesting topic of intentional and unintentional artificial criminalisation, which is important not only for responding to the issue of the criminalisation of tax evasion, but also for forming a general approach to the protection of the constitutional values protected by criminal justice. The last part of the paper focuses on the analysis of the constituent elements of tax evasion using the laws of predicate logic science. At the same time, it describes the criteria that would allow any type of tax evasion to be included in the criminal law and the subject to be prosecuted for its commission. The topic of the evaluative elements of the offence is also briefly covered. The relevance of the ultima ratio principle for criminal justice is discussed. Finally, the legal system of foreign countries is analysed in the context of tax evasion. |
