VAT Control Statement - problematic aspects

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909654" target="_blank" >RIV/62156489:43110/16:43909654 - isvavai.cz</a>
Alternative codes found
RIV/00216224:14220/16:00091185
Result on the web
<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
VAT Control Statement - problematic aspects
Original language description
The paper covers the issue of control statements. Entering into force on 1 January 2016, this new measure requires VAT payers to send tax authorities control statements simultaneously with the value added tax return. The authors focused on the problematic aspects that relate to the production and submission of control statements. This particularly involved the issue of the strangling effect of sanctions stipulated by the Act and that of unreliable payers in the business chain. Both of the observed traits can be seen to have a negative impact on honest tax entities that will incur additional administrative and financial costs in connection with the control statement.
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

Article name in the collection
Proceedings of the 21th International Conference Theoretical and Practical Aspects of Public Finance 2016
ISBN
978-80-245-2155-8
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
90-95
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 15, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000392677500014

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