Notes on Tax Criminality in the Czech Republic

The paper deals with some of the current matters regarding criminal punishment for tax fraud because tax criminality is a significant element of economic criminality and has recently seen certain legal developments in criminal regulations and legal regulations of a noncriminal nature. Firstly, the authors point out the most important changes brought by the new criminal code and/or its amendment which is currently being prepared. They also pay attention to certain circumstances related to changes in tax legislation over the recent period, as well as changes to be expected as a result of re-codification of private law. They also discuss the abolition of criminal liability for tax fraud due to effective repentance, mainly the differences in its adoption for tax evasion or other payments and non-payment of a tax or other payments. The authors also review socalled bankruptcy frauds which can be committed by a tax debtor, criminal liability of legal entities for tax offences introduced recently and the reporting duty within tax proceedings. Finally, the authors consider other possible statutory or other (extra-statutory) measures that could prevent tax avoidance in a more efficient way and motivate towards higher tax payments.