Mezinárodní spolupráce v boji proti daňovým únikům v oblasti přímých daní na úrovni OECD a EU

The thesis deals with international cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU. First, the thesis explains why international tax evasion occurs, what the most common forms of tax evasion are and also how multinational companies use international, sometimes even aggressive, tax planning to reduce the tax burden. The next section specifies diverse measures already adopted within the OECD and the EU and also those that are still in preparation. Any action taken at the international level is put into context with what the Czech Republic has already introduced. Mutual exchange of information between countries is one of the most important tools in the fight against tax evasion. That is why an analysis of spontaneous exchange of information and on request between CZ and other cooperating countries was carried out in the last part of the thesis. The analysis was carried out on the basis of publicly available data from Annual Reports of Financial Administration of the Czech Republic and also on the basis of data which were received from the Department of international tax cooperation - direct taxes of General Financial Directorate.