VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A86922" target="_blank" >RIV/60460709:41110/21:86922 - isvavai.cz</a>
Result on the web
<a href="https://sciendo.com/article/10.2478/danb-2021-0004" target="_blank" >https://sciendo.com/article/10.2478/danb-2021-0004</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/danb-2021-0004" target="_blank" >10.2478/danb-2021-0004</a>

Result language
angličtina
Original language name
VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction
Original language description
The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015,2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT control statement invitation, initiatives from pairing check reports, tax checking and procedures for doubt removal. By quantifying these methods, the values of theoretical benefits are measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was used that calculates via cleaning gross domestic product based on the database of national accounts. By using this approach it was found out that with the influence of selected methods of financial administration there was a tax gap decrease in 2015 by 5,54% and for 2016 by 4,00%.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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