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
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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 ' 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' 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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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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
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e-ISSN
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Number of pages
8
Pages from-to
1724-1731
Publisher name
UNIVERZITY ZILINA, FAC OPERATION & ECONOMICS TRANSPORT & 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