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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

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 &apos; 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&apos; 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 &apos; 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&apos; 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

  • OECD FORD obor

    50204 - Business and management

Návaznosti výsledku

  • Projekt

  • 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

  • e-ISSN

  • Počet stran výsledku

    8

  • Strana od-do

    1724-1731

  • Název nakladatele

    UNIVERZITY ZILINA, FAC OPERATION &amp; ECONOMICS TRANSPORT &amp; 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