Daňové úniky v oblasti zdanění příjmů

This bachelor thesis is devoted to a current topic – tax evasion in the field of income taxation. The main aim of the thesis was to analyze and critically evaluate the issue of tax evasion of business entities from the European Union on the example of Hong Kong as a “tax haven”. In this work, a literature research was performed to define terms such as tax evasion, tax base, tax rebate and other terms related to the issue of income taxes and the possibility of reducing them. Furthermore, the tools used qualitative and quantitative research tools. Another method used is a case study. Furthermore, the method of analysis and synthesis was used. Relevant conclusions were drawn from the defined theoretical knowledge and performed analyzes and recommendations for practice was created. The thesis is divided into four chapters. The first defines the objectives and methodology of the work. The second chapter outlines the theoretical basis. The third chapter presents the practice of using offshore countries to reduce tax liability. The fourth chapter contains a case study of Hong Kong, which is considered a tax haven.