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VAT CONTROL STATEMENT GLOBAL EFFECTS: CZECH REPUBLIC CASE STUDY IN RELATIVE COMPARISON TO SLOVAKIA

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F18%3A43962728" target="_blank" >RIV/49777513:23510/18:43962728 - isvavai.cz</a>

  • Result on the web

    <a href="http://hdl.handle.net/11025/46273" target="_blank" >http://hdl.handle.net/11025/46273</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    VAT CONTROL STATEMENT GLOBAL EFFECTS: CZECH REPUBLIC CASE STUDY IN RELATIVE COMPARISON TO SLOVAKIA

  • Original language description

    The Value Added Tax Control Statement is a strong tool of Value Added Tax carrousel frauds elimination from the state point of view nevertheless a potentially costs consuming arrangement from the taxpayers &apos; point of view. The presented study estimates the effects of the Value Added Tax Control Statement implementation in the Czech and Slovak Republic under the global conditions set by the EU rules. The paper focuses on the Value Added Tax Control Statement influence on the tax subjects on one hand; and it aims at the impact of the Value Added Tax Control Statement on the Czech state budget respecting the potential changes in Value Added Tax revenues and the Czech Value Added Tax administration costs, potentially influenced by the Value Added Tax Control Statement application in the Czech Republic, on the other hand. The complex analyses covers also the selected Czech Value Added Tax taxpayers&apos; questionnaire survey covering the issue of the Value Added Tax Control Statement implementation administrative costs of the commercial sector. The article aims at the international comparison of Value Added Tax Control Statement implementation global effects in the Czech and Slovak Republic consequently. The differences between technical and legal approaches in the Czech and Slovak Republic are described and evaluated in the paper based on the international comparison. The used data are obtained particularly from the annual reports issued by the Czech and Slovak Financial Administrations and complemented by the data gained from the Customs Administration annual reports.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2018

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    GLOBALIZATION AND ITS SOCIO-ECONOMIC CONSEQUENCES

  • ISBN

    978-80-8154-249-7

  • ISSN

  • e-ISSN

  • Number of pages

    8

  • Pages from-to

    1724-1731

  • Publisher name

    UNIVERZITY ZILINA, FAC OPERATION &amp; ECONOMICS TRANSPORT &amp; COMMUNICATION

  • Place of publication

    ZILINA, 010 01, SLOVAKIA

  • Event location

    Rajecké Teplice

  • Event date

    Oct 10, 2018

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article

    000681676300220