The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31110%2F19%3A00054267" target="_blank" >RIV/61384399:31110/19:00054267 - isvavai.cz</a>
Result on the web
<a href="https://www.vse.cz/efaj/223" target="_blank" >https://www.vse.cz/efaj/223</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/j.efaj.223" target="_blank" >10.18267/j.efaj.223</a>
Alternative languages
Result language
angličtina
Original language name
The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic
Original language description
Main topics of the document: VAT evasion; carousel fraud; specific reverse charge
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
European Financial and Accounting Journal
ISSN
1802-2197
e-ISSN
1805-4846
Volume of the periodical
14
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
19
Pages from-to
65-83
UT code for WoS article
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EID of the result in the Scopus database
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