Tax fraud detection in accommodation services

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F22%3A00125888" target="_blank" >RIV/00216224:14220/22:00125888 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.dbc.wroc.pl/publication/154897" target="_blank" >https://www.dbc.wroc.pl/publication/154897</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15611/2022.971.9" target="_blank" >10.15611/2022.971.9</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Tax fraud detection in accommodation services

Popis výsledku v původním jazyce

The aim of chapter is to propose specific possibilities for detecting tax fraud in accommodation services. In terms of timing, the authors focused on the period of the COVID-19 pandemic. Although the study focused on the situation during lockdown in the Czech Republic, the authors’ recommendations can be applied in other countries as well. The chapter is based on the technical publications that cover the issue and measurement of tax fraud, focusing on the taxation of accommodation services in the Czech Republic during the COVID-19 pandemic from March 2020 to November 2021. This period is specific in that it saw repeated closures of accommodation facilities. Furthermore, government orders orders prohibited the provision of short-term rentals, while long-term rentals were not affected by the bans.

Název v anglickém jazyce

Tax fraud detection in accommodation services

Popis výsledku anglicky

The aim of chapter is to propose specific possibilities for detecting tax fraud in accommodation services. In terms of timing, the authors focused on the period of the COVID-19 pandemic. Although the study focused on the situation during lockdown in the Czech Republic, the authors’ recommendations can be applied in other countries as well. The chapter is based on the technical publications that cover the issue and measurement of tax fraud, focusing on the taxation of accommodation services in the Czech Republic during the COVID-19 pandemic from March 2020 to November 2021. This period is specific in that it saw repeated closures of accommodation facilities. Furthermore, government orders orders prohibited the provision of short-term rentals, while long-term rentals were not affected by the bans.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2022

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries

ISBN

9788376959702

Počet stran výsledku

12

Strana od-do

87-98

Počet stran knihy

118

Název nakladatele

Publishing House of Wroclaw University of Economics and Business

Místo vydání

Wroclaw

Kód UT WoS kapitoly

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