Czech VAT Gap Progress

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F23%3A94727" target="_blank" >RIV/60460709:41110/23:94727 - isvavai.cz</a>
Result on the web
<a href="https://sciendo.com/article/10.2478/danb-2023-0018" target="_blank" >https://sciendo.com/article/10.2478/danb-2023-0018</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/danb-2023-0018" target="_blank" >10.2478/danb-2023-0018</a>

Result language
angličtina
Original language name
Czech VAT Gap Progress
Original language description
This article deals with the VAT Gap estimation for the period 2010 to 2016 in the Czech Republic. The VAT Gap was determined using the indirect top-down method for each year of the reporting period. The results in all years of the period under review show VAT Gap of more than CZK 100,000 million. The breakdown of the VAT Gap into individual parts shows that it is mainly due to the intentional misrepresentation of data by business persons. The amount of VAT Gap associated with this factor ranged from CZK 40,004 to CZK 52,765 million in the monitored years. Illegal activities are related to another part of the research, which determined the amount of illegal tax evasion that accounts for 80 percent of the VAT Gap. Only 3,53 percent - 7,03 percent of the VAT Gap made up of illegal tax evasion is subject to prosecution for the tax evasion offense.
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
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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