Fiscal effect of VAT control statement - Case study of the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A86924" target="_blank" >RIV/60460709:41110/21:86924 - isvavai.cz</a>

Result on the web

<a href="https://acta.mendelu.cz/artkey/acu-202103-0007_fiscal-effect-of-vat-control-statement-case-study-of-the-czech-republic.php" target="_blank" >https://acta.mendelu.cz/artkey/acu-202103-0007_fiscal-effect-of-vat-control-statement-case-study-of-the-czech-republic.php</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun.2021.034" target="_blank" >10.11118/actaun.2021.034</a>

Result language

angličtina

Original language name

Fiscal effect of VAT control statement - Case study of the Czech Republic

Original language description

This article first aims to identify the final fiscal amount of the VAT control statement in the selected region and then to transform it to determine the theoretical fiscal amount in the entire Czech Republic. The second goal is to identify a possible impact of VAT control statements on tax evasion. For this purpose, the following tools have been used Calls for submission of control statements, reasons to initiate inspection arising from matching the control statements, tax audits, and the process to remove tax doubts. Using the foregoing tools, the theoretical fiscal revenue is quantified and then compared with the VAT gap from 2015 to 2016. The VAT gap is measured by adjusting the gross domestic product, the data from the national accounts database published by the Czech Statistical Office are used as the basic data source. The authors have arrived at the conclusion that once the financial administration implemented the selected tools for total tax collection, then right after implementing the VAT

Czech name

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Czech description

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Type

J_SC - 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

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

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

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

69

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

13

Pages from-to

365-377

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85109962596