Reverse Charge as a Mandatory or Optional Tool to Fight Tax Evansion

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F13%3A43919732" target="_blank" >RIV/49777513:23510/13:43919732 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Reverse Charge as a Mandatory or Optional Tool to Fight Tax Evansion

Popis výsledku v původním jazyce

This contribution deals with the value added tax problematic with the emphasis on the reverse charge. The main characteristics of the VAT are defined and analyzed and the reverse charge regime is defined from the point of view of the EU Council Directive2006/112/ES as well as the Czech VAT law. This article introduces reverse charge as one of the possibilities to prevent or even eliminate tax elusions. It explains the duty and possibility to apply reverse charge from the point of view of each member ofthe EU. The variability of approaches is discussed and illustrated on the example of gold trade to apply the reverse charge. As a conclusion a case study from the Czech Republic is presented where the reverse charge is applied in larger extend, mostly for building and assembling services. This fact influenced a huge number of the subject that weren't experienced with this way of taxation and brought them many complications at the beginning. The reverse charge is applied here to pursuit

Název v anglickém jazyce

Reverse Charge as a Mandatory or Optional Tool to Fight Tax Evansion

Popis výsledku anglicky

This contribution deals with the value added tax problematic with the emphasis on the reverse charge. The main characteristics of the VAT are defined and analyzed and the reverse charge regime is defined from the point of view of the EU Council Directive2006/112/ES as well as the Czech VAT law. This article introduces reverse charge as one of the possibilities to prevent or even eliminate tax elusions. It explains the duty and possibility to apply reverse charge from the point of view of each member ofthe EU. The variability of approaches is discussed and illustrated on the example of gold trade to apply the reverse charge. As a conclusion a case study from the Czech Republic is presented where the reverse charge is applied in larger extend, mostly for building and assembling services. This fact influenced a huge number of the subject that weren't experienced with this way of taxation and brought them many complications at the beginning. The reverse charge is applied here to pursuit

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Recent Researches in Applied Economics & Management. Business Administration and Financial Management - Volume 1

ISBN

978-960-474-323-0

ISSN

2227-460X

e-ISSN

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Počet stran výsledku

5

Strana od-do

235-239

Název nakladatele

WSEAS Press

Místo vydání

Athens

Místo konání akce

Chania, Greece

Datum konání akce

27. 8. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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