Fraud Risks in Indirect Taxes on Mineral Oils

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43888144" target="_blank" >RIV/62156489:43110/15:43888144 - isvavai.cz</a>
Result on the web
<a href="http://ctpsr.econ.muni.cz/wp-content/uploads/2015/01/A5_sbornik_2015_bez_znacek.pdf" target="_blank" >http://ctpsr.econ.muni.cz/wp-content/uploads/2015/01/A5_sbornik_2015_bez_znacek.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Fraud Risks in Indirect Taxes on Mineral Oils
Original language description
The paper deals with the tax evasions in the case of the indirect taxes. Mineral oils are the selected commodity burdened with indirect taxes. The research was carried out in the Czech Republic. There were studied two significant issues - the carousel fraud and the illegal mixing. The aim of this study was to evaluate the susceptibility of the value added tax (VAT) and excise duty imposed on the mineral oils to tax evasions and to deduce appropriate recommendations in terms of necessity of the focus ofinterest of inspecting authorities to the identified the risk field of the indirect taxes. When processing there were identified determinants of tendency for execution of the tax evasion and evaluated the possibilities of a real execution. Furthermore, there were also created links between the identified factors and the time factor which is essential from the perspective of a potential fraudster. There were selected 11 evaluated parameters, which are compared with respect to the VAT and
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Current Trends in Public Sector Research: proceedings of the 19th international conference
ISBN
978-80-210-7532-0
ISSN
2336-1239
e-ISSN
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Number of pages
9
Pages from-to
163-171
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Šlapanice
Event date
Jan 22, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000355547600020

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