Reverse Charge as a Mandatory or Optional Tool to Fight Tax Evansion
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F13%3A43919732" target="_blank" >RIV/49777513:23510/13:43919732 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Reverse Charge as a Mandatory or Optional Tool to Fight Tax Evansion
Original language description
This contribution deals with the value added tax problematic with the emphasis on the reverse charge. The main characteristics of the VAT are defined and analyzed and the reverse charge regime is defined from the point of view of the EU Council Directive2006/112/ES as well as the Czech VAT law. This article introduces reverse charge as one of the possibilities to prevent or even eliminate tax elusions. It explains the duty and possibility to apply reverse charge from the point of view of each member ofthe EU. The variability of approaches is discussed and illustrated on the example of gold trade to apply the reverse charge. As a conclusion a case study from the Czech Republic is presented where the reverse charge is applied in larger extend, mostly for building and assembling services. This fact influenced a huge number of the subject that weren't experienced with this way of taxation and brought them many complications at the beginning. The reverse charge is applied here to pursuit
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Recent Researches in Applied Economics & Management. Business Administration and Financial Management - Volume 1
ISBN
978-960-474-323-0
ISSN
2227-460X
e-ISSN
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Number of pages
5
Pages from-to
235-239
Publisher name
WSEAS Press
Place of publication
Athens
Event location
Chania, Greece
Event date
Aug 27, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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