VAT CONTROL STATEMENT GLOBAL EFFECTS: CZECH REPUBLIC CASE STUDY IN RELATIVE COMPARISON TO SLOVAKIA
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F18%3A43962728" target="_blank" >RIV/49777513:23510/18:43962728 - isvavai.cz</a>
Výsledek na webu
<a href="http://hdl.handle.net/11025/46273" target="_blank" >http://hdl.handle.net/11025/46273</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
VAT CONTROL STATEMENT GLOBAL EFFECTS: CZECH REPUBLIC CASE STUDY IN RELATIVE COMPARISON TO SLOVAKIA
Popis výsledku v původním jazyce
The Value Added Tax Control Statement is a strong tool of Value Added Tax carrousel frauds elimination from the state point of view nevertheless a potentially costs consuming arrangement from the taxpayers ' point of view. The presented study estimates the effects of the Value Added Tax Control Statement implementation in the Czech and Slovak Republic under the global conditions set by the EU rules. The paper focuses on the Value Added Tax Control Statement influence on the tax subjects on one hand; and it aims at the impact of the Value Added Tax Control Statement on the Czech state budget respecting the potential changes in Value Added Tax revenues and the Czech Value Added Tax administration costs, potentially influenced by the Value Added Tax Control Statement application in the Czech Republic, on the other hand. The complex analyses covers also the selected Czech Value Added Tax taxpayers' questionnaire survey covering the issue of the Value Added Tax Control Statement implementation administrative costs of the commercial sector. The article aims at the international comparison of Value Added Tax Control Statement implementation global effects in the Czech and Slovak Republic consequently. The differences between technical and legal approaches in the Czech and Slovak Republic are described and evaluated in the paper based on the international comparison. The used data are obtained particularly from the annual reports issued by the Czech and Slovak Financial Administrations and complemented by the data gained from the Customs Administration annual reports.
Název v anglickém jazyce
VAT CONTROL STATEMENT GLOBAL EFFECTS: CZECH REPUBLIC CASE STUDY IN RELATIVE COMPARISON TO SLOVAKIA
Popis výsledku anglicky
The Value Added Tax Control Statement is a strong tool of Value Added Tax carrousel frauds elimination from the state point of view nevertheless a potentially costs consuming arrangement from the taxpayers ' point of view. The presented study estimates the effects of the Value Added Tax Control Statement implementation in the Czech and Slovak Republic under the global conditions set by the EU rules. The paper focuses on the Value Added Tax Control Statement influence on the tax subjects on one hand; and it aims at the impact of the Value Added Tax Control Statement on the Czech state budget respecting the potential changes in Value Added Tax revenues and the Czech Value Added Tax administration costs, potentially influenced by the Value Added Tax Control Statement application in the Czech Republic, on the other hand. The complex analyses covers also the selected Czech Value Added Tax taxpayers' questionnaire survey covering the issue of the Value Added Tax Control Statement implementation administrative costs of the commercial sector. The article aims at the international comparison of Value Added Tax Control Statement implementation global effects in the Czech and Slovak Republic consequently. The differences between technical and legal approaches in the Czech and Slovak Republic are described and evaluated in the paper based on the international comparison. The used data are obtained particularly from the annual reports issued by the Czech and Slovak Financial Administrations and complemented by the data gained from the Customs Administration annual reports.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50204 - Business and management
Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
GLOBALIZATION AND ITS SOCIO-ECONOMIC CONSEQUENCES
ISBN
978-80-8154-249-7
ISSN
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e-ISSN
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Počet stran výsledku
8
Strana od-do
1724-1731
Název nakladatele
UNIVERZITY ZILINA, FAC OPERATION & ECONOMICS TRANSPORT & COMMUNICATION
Místo vydání
ZILINA, 010 01, SLOVAKIA
Místo konání akce
Rajecké Teplice
Datum konání akce
10. 10. 2018
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
000681676300220