Risk Fuel Prices with Reference to VAT Evasion
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A43908932" target="_blank" >RIV/62156489:43110/14:43908932 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Risk Fuel Prices with Reference to VAT Evasion
Original language description
VAT fuel fraud, despite all the efforts of public administration, is still an enormous problem. The nature of this tax implies that there is no practically applicable tool that could stop tax evasion. The aim of the authors is to define a simple, administratively undemanding tool which can help identify the selling prices of fuel, which can be affected by tax evasion. In this text by using the data available to the tax authorities, considering the principles of pricing on the fuel market and on the basis of the results of their own research they identified a risk area of fuel prices. Prices which are in this risk area have a high likelihood of being affected by tax evasion and businesses trading at such prices should be carefully scrutinized by the taxauthorities.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
JT - Propulsion, engines and fuels
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 16th International Scientific Conference FINANCE AND RISK 2014 vol. 1.
ISBN
978-80-225-3991-3
ISSN
—
e-ISSN
—
Number of pages
9
Pages from-to
203-211
Publisher name
EKONÓM
Place of publication
Bratislava
Event location
Bratislava
Event date
Nov 24, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000360260100027