Possibilities of Identification of Tax Fraudsters on Fuel Market

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00216407" target="_blank" >RIV/62156489:43110/14:00216407 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Possibilities of Identification of Tax Fraudsters on Fuel Market
Original language description
In the Czech Republic there is a significant tendency to practise VAT evasion in motor fuel trading. As the existing tax administrative measures have not been effective enough in reducing tax fraud, through a survey we identified risk variables of fuel trading which can alert tax administrators to operations potentially affected by tax evasion. Moreover, we specified a combination of factors which need to be taken into consideration with respect to the situation that can be designated as risky even by fuel distributors. These factors include price differences of more than 0.50 CZK, origin of goods outside the country, and demand for payment before a taxable supply is made. If the combination of the characters identified as necessary for carrying out tax inspection is accomplished, no additional direct or induced administrative costs will be incurred.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 19th International Conference: Theoretical and Practical Aspects of Public Finance 2014
ISBN
978-80-7478-534-4
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
257-266
Publisher name
Wolters Kluwer Česká republika
Place of publication
Prague
Event location
Prague
Event date
Jan 1, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
348877900028

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