The aim of the bachelor thesis is to describe the issue of tax recording in relation to its validity in pursuance of evidence production during tax inspection. This is carried out by the means of making an analysis. In the form of research, the introductory part defines the basic terminology and describes the process of tax inspection concentrating on the specific issue of evidence production and tax fixing by other tools. The practical part demonstrates the tax inspection technique in relation to tangible records and documents including selected outputs of the inspecting procedure. In the following chapter, there is an analysis of faulty tax record keeping from a tax inspector practice specializing on tax fixing by other tools. Further, some implications of faulty tax record keeping are presented, followed by the examples of criminal impact in case of tax evasion. The conclusion part makes an evaluation of the analysis results with respect to practical implementing and suggests recommendations useable for the subject of taxation for the tax record keeping and during the tax inspection process.