Tax fraud detection in accommodation services

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F22%3A00125888" target="_blank" >RIV/00216224:14220/22:00125888 - isvavai.cz</a>
Result on the web
<a href="https://www.dbc.wroc.pl/publication/154897" target="_blank" >https://www.dbc.wroc.pl/publication/154897</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15611/2022.971.9" target="_blank" >10.15611/2022.971.9</a>

Result language
angličtina
Original language name
Tax fraud detection in accommodation services
Original language description
The aim of chapter is to propose specific possibilities for detecting tax fraud in accommodation services. In terms of timing, the authors focused on the period of the COVID-19 pandemic. Although the study focused on the situation during lockdown in the Czech Republic, the authors’ recommendations can be applied in other countries as well. The chapter is based on the technical publications that cover the issue and measurement of tax fraud, focusing on the taxation of accommodation services in the Czech Republic during the COVID-19 pandemic from March 2020 to November 2021. This period is specific in that it saw repeated closures of accommodation facilities. Furthermore, government orders orders prohibited the provision of short-term rentals, while long-term rentals were not affected by the bans.
Czech name
—
Czech description
—

Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries
ISBN
9788376959702
Number of pages of the result
12
Pages from-to
87-98
Number of pages of the book
118
Publisher name
Publishing House of Wroclaw University of Economics and Business
Place of publication
Wroclaw
UT code for WoS chapter
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