Liability for Unpaid Tax in Unusual Fuel Prices
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906679" target="_blank" >RIV/62156489:43110/15:43906679 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Liability for Unpaid Tax in Unusual Fuel Prices
Original language description
The paper covers the issue of evasion of value added tax on the fuel market. The aim is to propose amendments that would allow for the application of liability for unpaid tax (Section 109, Value Added Tax Act) in sales made at unusual prices. Procedureswere designed such that put a reasonable burden on entities with significant market power whilst reducing the load in entities with minor market power. Subsequently, it was determined what impact the newly established conditions are to have on the Stateand other actors in the market. The results show that setting such conditions that allow for the liability for unpaid tax whilst placing no restrictions of free choice when selecting a vendor is possible.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2015
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 20th International Conference Theoretical and Practical Aspects of Public Finance 2015
ISBN
978-80-245-2094-0
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
211-215
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 17, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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