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Evasion of taxes, fees and other mandatory payments
Töglová, Markéta ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
This thesis describes the most commonly committed tax criminal offense i.e., the evasion of taxes, fees, and other mandatory payments pursuant to Section 240 of the Criminal Code. The goal of the thesis is to examine the problematic aspects of this criminal offense and to call attention to the discrepancies in proceedings and judgements, with special attention to substantive and procedural aspect, relevant case law of the domestic courts, and the opinion of professional public. The body of the thesis is divided into five chapters. The first two chapters introduce the substantive basis of the topic, provide a brief overview of the history of tax crimes and, last but not least, underline the importance and relevance of the whole topic using publicly available statistical data. The third chapter is focused on the mutual connection between the criminal offense pursuant to Section 240 of the Criminal Code and two selected criminal offenses. The first being the non-payment of taxes, social security contributions and similar mandatory payments pursuant to Section 241 of the Criminal Code, with a focus on the role of effective regret. Among other things, this outlines the issue following the unprecedented judgment of the Constitutional Court of the Czech Republic concerning the voluntary action of the...
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