Abstract
The author focuses on the topic of "tax evasion", the theoretical and practical issues of Czech tax law in terms of tax evasion and fraud. Practice shows that in this area it is necessary to abandon unreasonable emphasis on state sovereignty and to see a successful fight against tax evasion in the context of the ongoing economic globalization.
The author also points out developments in tax case-law. In this area, we can further speak about socalled "aggressive tax planning" or situations where a taxpayer reduces his tax liability to an unlawful extent.