Fiscal effect of VAT control statement - Case study of the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A86924" target="_blank" >RIV/60460709:41110/21:86924 - isvavai.cz</a>

Výsledek na webu

<a href="https://acta.mendelu.cz/artkey/acu-202103-0007_fiscal-effect-of-vat-control-statement-case-study-of-the-czech-republic.php" target="_blank" >https://acta.mendelu.cz/artkey/acu-202103-0007_fiscal-effect-of-vat-control-statement-case-study-of-the-czech-republic.php</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun.2021.034" target="_blank" >10.11118/actaun.2021.034</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Fiscal effect of VAT control statement - Case study of the Czech Republic

Popis výsledku v původním jazyce

This article first aims to identify the final fiscal amount of the VAT control statement in the selected region and then to transform it to determine the theoretical fiscal amount in the entire Czech Republic. The second goal is to identify a possible impact of VAT control statements on tax evasion. For this purpose, the following tools have been used Calls for submission of control statements, reasons to initiate inspection arising from matching the control statements, tax audits, and the process to remove tax doubts. Using the foregoing tools, the theoretical fiscal revenue is quantified and then compared with the VAT gap from 2015 to 2016. The VAT gap is measured by adjusting the gross domestic product, the data from the national accounts database published by the Czech Statistical Office are used as the basic data source. The authors have arrived at the conclusion that once the financial administration implemented the selected tools for total tax collection, then right after implementing the VAT

Název v anglickém jazyce

Fiscal effect of VAT control statement - Case study of the Czech Republic

Popis výsledku anglicky

This article first aims to identify the final fiscal amount of the VAT control statement in the selected region and then to transform it to determine the theoretical fiscal amount in the entire Czech Republic. The second goal is to identify a possible impact of VAT control statements on tax evasion. For this purpose, the following tools have been used Calls for submission of control statements, reasons to initiate inspection arising from matching the control statements, tax audits, and the process to remove tax doubts. Using the foregoing tools, the theoretical fiscal revenue is quantified and then compared with the VAT gap from 2015 to 2016. The VAT gap is measured by adjusting the gross domestic product, the data from the national accounts database published by the Czech Statistical Office are used as the basic data source. The authors have arrived at the conclusion that once the financial administration implemented the selected tools for total tax collection, then right after implementing the VAT

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

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

69

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

13

Strana od-do

365-377

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85109962596