Securing Orders as a Tool in the Fight against Tax Evasion: Czech Republic Case Study

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A85477" target="_blank" >RIV/60460709:41110/21:85477 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.shs-conferences.org/articles/shsconf/abs/2021/03/shsconf_glob20_02036/shsconf_glob20_02036.html" target="_blank" >https://www.shs-conferences.org/articles/shsconf/abs/2021/03/shsconf_glob20_02036/shsconf_glob20_02036.html</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1051/shsconf/20219202036" target="_blank" >10.1051/shsconf/20219202036</a>

Jazyk výsledku

čeština

Název v původním jazyce

Securing Orders as a Tool in the Fight against Tax Evasion: Czech Republic Case Study

Popis výsledku v původním jazyce

Data for the monitored period 2014-2018 were obtained from documents of the Financial Administration of the Czech Republic. The analysis of securing orders and the estimation of the costs of their issuance is performed based on the stated data. Subsequently, the effectiveness of issued securing orders in the monitored period is evaluated. Findings and Value added: In the context of globalization, a number of studies deal mainly with the causes and effects of tax arrears, tax evasion and the tax gap. This paper discusses the fight against tax evasion, focusing on a specific instrument - securing orders. Based on the analyzes, an estimate is made of the costs of issuing securing orders. Subsequently, the effectiveness of securing orders is evaluated as one of the instruments in the fight against VAT fraud.

Název v anglickém jazyce

Securing Orders as a Tool in the Fight against Tax Evasion: Czech Republic Case Study

Popis výsledku anglicky

Data for the monitored period 2014-2018 were obtained from documents of the Financial Administration of the Czech Republic. The analysis of securing orders and the estimation of the costs of their issuance is performed based on the stated data. Subsequently, the effectiveness of issued securing orders in the monitored period is evaluated. Findings and Value added: In the context of globalization, a number of studies deal mainly with the causes and effects of tax arrears, tax evasion and the tax gap. This paper discusses the fight against tax evasion, focusing on a specific instrument - securing orders. Based on the analyzes, an estimate is made of the costs of issuing securing orders. Subsequently, the effectiveness of securing orders is evaluated as one of the instruments in the fight against VAT fraud.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

SHS Web of Conferences 92, 02036 (2021) Globalization and its Socio-Economic Consequences 2020

ISBN

—

ISSN

2261-2424

e-ISSN

2261-2424

Počet stran výsledku

7

Strana od-do

1-7

Název nakladatele

SHS Web of Conferences, France

Místo vydání

France

Místo konání akce

Rajecke Teplice, Slovakia

Datum konání akce

13. 10. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—