Alliance Importance and Security Continuity of Funding European Budget

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F19%3A%230000563" target="_blank" >RIV/04274644:_____/19:#0000563 - isvavai.cz</a>
Result on the web
<a href="https://www.vsfs.cz/prilohy/konference/kd_2019_efv_sbornik.pdf" target="_blank" >https://www.vsfs.cz/prilohy/konference/kd_2019_efv_sbornik.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Alliance Importance and Security Continuity of Funding European Budget
Original language description
One of the three major pillars of funding the European Union's budget is the Value Added Tax. Within the European Community, under the terms of the legislation, trade in goods and services operates under the so-called reverse charge system (Section 108 Act No 235/2004 Coll., Council Directive 2006/112/EC). Correct implementation of the budgetary prediction should be in the interest of everyone, because the budget supports the important infrastructure areas of the concerned countries. The aim of the paper is to identify the significant sectoral section in terms of the collection of Value Added Tax in the Czech Republic after joining the EU and to present a possible security threat to the Value Added Tax collection. The result was the awareness of the importance of a major industry from the perspective of collecting Value Added Tax. The paper presents a simple example that could compromise tax collection.
Czech name
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Czech description
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Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Ekonomický a finanční výzkum - prezentace výsledků doktorandů
ISBN
9788074081897
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
6-15
Publisher name
Vysoká škola finanční a správní, a.s.
Place of publication
Praha
Event location
Praha
Event date
Jun 19, 2019
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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