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Daňové úniky a možnosti jejich měření
Chaloupková, Tereza
Chaloupková, T. Tax evasion and how to measure it. Diploma thesis. Brno: Mendel University, 2023. The thesis deals with methods of measuring tax evasion estimates. The aim of the thesis is to determine the parameters of tax evasion and to compare the results with those of other authors. Furthermore, the conclusions are also formulated in terms of evaluation of methods and the suitability of these methods. The paper characterizes the concepts of tax evasion and shadow economy. Furthermore, the paper describes the direct and indirect methods and their evaluation. The next section focuses on the selection and application of two methods, which were selected by means of classification according to objective criteria. The estimation result of the monetary method had a decreasing trend over the period 1999 to 2022. In the MIMIC method, variables such as Unemployment, Tax burden, GDP per capita, Freedom, Corruption, GDP growth, M1 and Participation rate were used. The estimation using MIMIC method had a slight increasing trend which ranged from 17.8% of GDP to 20.57% of GDP for the period 2003 to 2021.
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