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Measures to Prevent Illegal Increasing of Input VAT

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F18%3A00105347" target="_blank" >RIV/00216224:14220/18:00105347 - isvavai.cz</a>

  • Result on the web

    <a href="https://www.nalogprof.ru/nalogi-i-finance-contents/?page=&id_article=91" target="_blank" >https://www.nalogprof.ru/nalogi-i-finance-contents/?page=&id_article=91</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    ruština

  • Original language name

    Sposoby protivodejstvija nedobrosovestnomu zavysheniju summ vhodjashhego NDS

  • Original language description

    V jetoj stat'e opisany sushhestvujushhie nezakonnye (moshennicheskie) sposoby zavyshenija summ vhodjashhego NDS. Proanalizirovany dve mery, kotorye mogut byt' ispol'zovany v bor'be protiv nedobrosovestnogo zavyshenija summ vhodjashhego NDS. V chastnosti, v kachestve pervoj mery, kotoraja primenjaetsja v nastojashhee vremja v Cheshskoj respublike, i mozhet byt' ispol'zovana v kachestve instrumenta protiv nezakonnogo zavyshenija summ vhodjashhego NDS, javljaetsja poruchitel'stvo za oplatu NDS. V kachestve vtoroj mery, kotoraja do sih por ostajotsja teoreticheskim predlozheniem, javljaetsja sistema oplaty NDS v rezhime real'nogo vremeni.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    N - Vyzkumna aktivita podporovana z neverejnych zdroju

Others

  • Publication year

    2018

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Налоги и финансы

  • ISSN

    2226-6720

  • e-ISSN

  • Volume of the periodical

    10

  • Issue of the periodical within the volume

    3

  • Country of publishing house

    RU - RUSSIAN FEDERATION

  • Number of pages

    6

  • Pages from-to

    37-42

  • UT code for WoS article

  • EID of the result in the Scopus database