VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A86922" target="_blank" >RIV/60460709:41110/21:86922 - isvavai.cz</a>

Výsledek na webu

<a href="https://sciendo.com/article/10.2478/danb-2021-0004" target="_blank" >https://sciendo.com/article/10.2478/danb-2021-0004</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/danb-2021-0004" target="_blank" >10.2478/danb-2021-0004</a>

Jazyk výsledku

angličtina

Název v původním jazyce

VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

Popis výsledku v původním jazyce

The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015,2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT control statement invitation, initiatives from pairing check reports, tax checking and procedures for doubt removal. By quantifying these methods, the values of theoretical benefits are measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was used that calculates via cleaning gross domestic product based on the database of national accounts. By using this approach it was found out that with the influence of selected methods of financial administration there was a tax gap decrease in 2015 by 5,54% and for 2016 by 4,00%.

Název v anglickém jazyce

VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

Popis výsledku anglicky

The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015,2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT control statement invitation, initiatives from pairing check reports, tax checking and procedures for doubt removal. By quantifying these methods, the values of theoretical benefits are measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was used that calculates via cleaning gross domestic product based on the database of national accounts. By using this approach it was found out that with the influence of selected methods of financial administration there was a tax gap decrease in 2015 by 5,54% and for 2016 by 4,00%.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50204 - Business and management

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 periodika

Danube: Law and Economics Review

ISSN

1804-6746

e-ISSN

—

Svazek periodika

12

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

16

Strana od-do

45-60

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85105121958