Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
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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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