On the problems of tax avoidance in the Czech Republic with regard to indirect taxes

Nejzákladnějším požadavkem kladeným na daňový systém je především ta skutečnost, že tento systém by měl zcela minimalizovat možnosti daňových úniků, avšak vždy na straně druhé je postaven daňový sub­jekt, který se snaží o to aby jeho daňová povinnost byla co nejnižší.The totalloss of the state's economy caused by tax avoidance cannot be calculated. Tax avoidance not on­ly causes decrease in the income side of the state's budget but also considembly affects the legal aware­ ness of the public. Inconsistent and weak recourses for tax avoidance are then seen as something absolutely normal, and tax avoidance is tolerated. Those under­ takers who act in accordance with the currently valid legal norms are, in a way, subjected to discriminati­on. The problems of tax avoidance still represent a to­pical issue both in the professional circles and among the broad public. The responsibility for finding aut how these unfavourable consequences could be minimized or partially removed lies primarily with the state