Possibilities of Measuring Tax Evasion Related to Fuel Sale

The article deals with the possibilities of estimating the amount of tax evasion concerning value added tax in the fuel market in the Czech Republic. Part of the text is the evaluation of the existing standard methods used for measuring tax evasion. It has been proved that these methods are not suitable for determining the amount of fuel tax evasion under given conditions. The authors propose a specific original method of quantification of tax evasion on the basis of data concerning distributor prices, gathered during the year 2012, and information obtained from the survey of interested entities.