Carousel fraud in fuel and its solution from the viewpoint of the czech VAT act
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909653" target="_blank" >RIV/62156489:43110/16:43909653 - 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
Carousel fraud in fuel and its solution from the viewpoint of the czech VAT act
Original language description
The paper deals with the problem of carousel fraud on value added tax. The author focuses on the concept of Czech Value added tax Act which has been amended since the year 2011. One of the main motivations is tackling fraud in the fuel market. The unsuccessful application in the year 2010 to introduce reverse charge for this problematic commodity triggered the development of other tax and non-tax instruments. The paper mentions liability for unpaid tax and related conditions for special tax securement. Special attention has been given to fuel distribution. Registration of fuel distributors is one of non-tax instruments that reduced the market to one-tenth in a very short time.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Annual Center Review
ISBN
978-83-945566-0-0
ISSN
1899-5942
e-ISSN
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Number of pages
6
Pages from-to
6-11
Publisher name
University of Bialystok
Place of publication
Bialystok
Event location
Bialystok
Event date
Sep 25, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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