Acta Universitatis Carolinae Iuridica (AUCI) is the main journal of the Faculty of Law of Charles University. It has been published since 1954 and is one of the traditional law journals with a theoretical focus.
As a general law journal, it publishes longer studies and shorter articles on any relevant issues in legal theory and international, European and national law. AUCI also publishes material relating to current legislative issues. AUCI is a peer-reviewed journal and accepts submissions from both Czech and international authors. Contributions by foreign authors are published in their original language – Slovak, English, German, French.
AUCI is a theoretical journal for questions of state and law. It is published by Charles University in Prague, Faculty of Law, through Karolinum Press. It is published four times a year, the dates of publication can be found here.
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AUC IURIDICA, Vol 64 No 1 (2018), 127–133
Daňové úniky – precizácia všeobecnej terminológie (absentujúceho aspektu daňového práva)
[Tax evasion – specified of definitions (missing aspects of Tax Law)]
Jana Šimonová
DOI: https://doi.org/10.14712/23366478.2017.46
published online: 26. 02. 2018
abstract
The aim of the article is to describe characteristic features of terms: tax evasion and tax fraud to organize them into a theoretical internal system following as one of the sub-branch of Tax law. The author draws the conclusion that the legal aspects of tax evasion are the special and the relevant sub-category of Tax law. I propose to include specified category of Tax evasion into Tax law. The author in the article analyzes and presents the definition of tax evasion.
keywords: tax evasion; tax fraud; tax avoidance; tax; Tax law
references (11)
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Daňové úniky – precizácia všeobecnej terminológie (absentujúceho aspektu daňového práva) is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
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