Tax system in the Czech Republic focusing on value added tax

Bachelor thesis is focused on value added tax, as one of the key items of state budget revenues. Economic importance of the value added tax in recent years been steadily increasing. It is also the most frequently mentioned taxes in connection with tax evasion in various forms. The issue of tax evasion, after the Czech Republic joined the European Union has grown to an international level, mainly due to the opening of borders and facilitate the free movement of goods and people. The Czech legislation is gradually getting measures to facilitate illegal practices at least limit. The aim of this thesis is to evaluate the functioning and effectiveness of the adopted measures to eliminate tax evasion on VAT and evaluate these measures to poured selection of value added tax. The operational objective is to design its own procedures, which would lead to a reduction in tax evasion