Tool for Detection of Value Added Tax Evasion on Fuel Market
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00213254" target="_blank" >RIV/62156489:43110/14:00213254 - isvavai.cz</a>
Result on the web
<a href="https://is.muni.cz/repo/1160316/Proceedings_2014.pdf" target="_blank" >https://is.muni.cz/repo/1160316/Proceedings_2014.pdf</a>
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Tool for Detection of Value Added Tax Evasion on Fuel Market
Original language description
The paper focuses on the problem of tax evasion on value added tax on fuel in the Czech Republic. The authors search for a simple, administratively undemanding instrument for reduction of tax evasion which does not distort the fuel market. General methods of tax evasion suppression are not in this specific area effective and applicable. We therefore provide a tool to identify risky selling prices of fuel using usual price of fuel at a specific time period. To determine the usual price it is essential toquantify all its components, which may be problematic especially in the case of margin and transportation cost. Despite its limitations, usual price is both theoretically convenient and empirically applicable instrument for detection of risky selling prices from the perspective of tax evasion. At the moment, when the tax burden of fuels appears to be collection boundary, it is only possible to increase public revenues through decreasing the propensity to tax evasion, and specifically by
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
—
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 18th International Conference Current Trends in Public Sector Research
ISBN
978-80-210-6611-3
ISSN
—
e-ISSN
—
Number of pages
8
Pages from-to
27-34
Publisher name
Masaryk University
Place of publication
Brno
Event location
Šlapanice
Event date
Jan 1, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—