Possibilities of measuring tax evasion related to fuel sale

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00232278" target="_blank" >RIV/62156489:43110/14:00232278 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/S2212-5671(14)00327-X" target="_blank" >http://dx.doi.org/10.1016/S2212-5671(14)00327-X</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/S2212-5671(14)00327-X" target="_blank" >10.1016/S2212-5671(14)00327-X</a>

Result language
angličtina
Original language name
Possibilities of measuring tax evasion related to fuel sale
Original language description
The article deals with the possibilities of estimating the amount of tax evasion concerning value added tax in the fuel market in the Czech Republic. Part of the text is the evaluation of the existing standard methods used for measuring tax evasion. It has been proved that these methods are not suitable for determining the amount of fuel tax evasion under given conditions. The authors propose a specific original method of quantification of tax evasion on the basis of data concerning distributor prices,gathered during the year 2012, and information obtained from the survey of interested entities.
Czech name
—
Czech description
—

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
17th International Conference Enterprise And Competitive Environment 2014
ISBN
—
ISSN
2212-5671
e-ISSN
—
Number of pages
9
Pages from-to
121-129
Publisher name
Elsevier Science Bv
Place of publication
Amsterdam, Netherlands
Event location
Brno, CZECH REPUBLIC
Event date
Mar 6, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
345439100014

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