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Suggestion for prevention methods in the field of tax criminal offences of non-entrepreneurial persons
 JIRAN, Petr
This thesis deals with prevention of tax offences by non-entrepreneurial individuals. The reason behind this is increasing criminality of people who commit such offences mainly from ignorance of tax law and substantive law of tax regulations and at the same time the absence of any basic training manuals for this information-disadvantaged group of people. This thesis describes the usual cases of tax offences committed by the public sector, while attention is paid to the crime prevention. The aim of this thesis is to develop a comprehensive guide for people without specific knowledge in the field of taxation, which defines procedures for crime prevention and possible penalties for failure to comply with tax obligations.
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5 Jiráň, Pavel
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