1 Abstract The diploma thesis deals with the problematics of tax evasion, charge and similar mandatory payments under § 240 of the Criminal Code. This crime is the most common and at the same time the most serious tax crime which is significant by high rate of latency. The aim of this thesis is to present complex overview of current tax fraud legislation problematics. Several parts of this thesis are dedicated to the basic features of tax fraud. Given by the high latency of tax fraud by which is tax fraud characterized and also by the fact that many of its forms of committing are not yet known, part of the work is devoted to ways how to reduce tax in relation to the most important taxes within the Czech tax system. That means in relation to income tax, VAT and excise tax. Some parts of this thesis deal with the general issues of developmental stages of a crime or its punishment, but always in relation to the crime of tax evasion, charge and similar mandatory payments. The thesis then focuses on current problems of the crime of tax evasion, charge and similar mandatory payments. These problems are the ne bis in dem principle, the nemo tenetur se ipsum accusare principle, the question of effective regret and tax optimization. The current problem of the ne bis in idem principle emerged from the decision of the...
