Measures against tax evasion in VAT Act

This thesis is focused on measures against evasion of VAT. The aim of this work is to describe the measures againts evasion in VAT Act, to compare measures in the Czech Republic and the Slovak Republic and describe the impacts of these measures on the tax payer and the tax administration in terms of quality. In the first part is explained the term tax evasion and described measures against tax evasion. The second part is focused on the problematic questions, which relate to new measures in the Czech Republic. In the third part are described the measures against evasion in Slovak Republic, these measures are compared in the Czech Republic and the Slovak Republic and described the possible impact of these measures on VAT payers and tax administrator