Cooperation in combating tax administrators tax evasion in VAT

The thesis deals with individual measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice against them in the Czech Republic