Tax evasions, focusing on income tax

The main goal of this thesis is to analyze the causes of tax evasion. To characterize the tax system, to outline the issues and division problems of tax evasion. Indicate differences in the assessment of tax liability and the amount of costs for employee, self-employed in the Czech Republic and self-employed in the Slovak Republic. Points out illegal švarc system, compare it with the legal employment on own economic model and dismantle its impact on state revenues, employer and employee. Also compare the use and impact of švarc system in the Czech Republic and Slovakia. Finally compares and demonstrtes the potential impacts of the planned reform of the social security payments in the Slovak Republic