VAT Control Statement as a Solution to Tax Evasion in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909227" target="_blank" >RIV/62156489:43110/16:43909227 - isvavai.cz</a>
Result on the web
<a href="http://ac.els-cdn.com/S1877042816306176/1-s2.0-S1877042816306176-main.pdf?_tid=eae9cdbc-3790-11e6-a871-00000aacb362&acdnat=1466500803_9f767ce33e6614985eaafc5feab531b3" target="_blank" >http://ac.els-cdn.com/S1877042816306176/1-s2.0-S1877042816306176-main.pdf?_tid=eae9cdbc-3790-11e6-a871-00000aacb362&acdnat=1466500803_9f767ce33e6614985eaafc5feab531b3</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.sbspro.2016.05.516" target="_blank" >10.1016/j.sbspro.2016.05.516</a>

Result language
angličtina
Original language name
VAT Control Statement as a Solution to Tax Evasion in the Czech Republic
Original language description
The paper discusses the issue of the value added tax control statement. The aim is to assess, based on an analysis of available information, this tax fraud control instrument and predict possible impact on tax entities belonging to the category of small and medium enterprises (SME), as well as effects on the revenue part of the national budget. Our results show that while this measure brings benefits to the tax authority, fairly-dealing entities experience burden, particularly because of sanctions. In relation to fraudsters the instrument is not likely to improve tax collection.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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