Tax loss resulted from the gambling industry in Czech Republic

Tato diplomov prce je zamÄen na problematiku daovch rj v oblasti hazardn­ho prmyslu, mezinrodn­ daov© plnovn­ a t­m spojen© daov© niky. V teoretick© Ästi jsou vymezeny zkladn­ pojmy, boj proti daov©mu plnovn­ a popsan© syst©my vybranch stt konkr©tn­ch offshore jurisdikc­ a jejich charakteristick© prvky. Praktick Äst kvantifikuje dleitost a vliv tÄchto jednotlivch prvk na p­liv a odliv daovch rezident dan©ho zem­ uit­m statistickch metod. Jej­m vstupem jsou i mon doporuÄen­ Ministerstvu financ­ ÄR pro zefektivnÄn­ souÄasn©ho daov©ho syst©mu a loterijn­ho zkona.Thesis deals with tax haven topic taking part in the gaming industry, international tax planning and tax losses related. In the theoretical section, definitions and anti-tax evasion strategies are introduced; and overview of particular countries solution with its features is outlined. The application section quantifies effect of these particular features on increase/decrease of tax residents count using statistical methods. Findings consist also of recommendations for tax code improvement and gaming law enhancements for Ministry of Finance in Czech Republic.