Czech VAT Gap Progress

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F23%3A94727" target="_blank" >RIV/60460709:41110/23:94727 - isvavai.cz</a>

Výsledek na webu

<a href="https://sciendo.com/article/10.2478/danb-2023-0018" target="_blank" >https://sciendo.com/article/10.2478/danb-2023-0018</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/danb-2023-0018" target="_blank" >10.2478/danb-2023-0018</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Czech VAT Gap Progress

Popis výsledku v původním jazyce

This article deals with the VAT Gap estimation for the period 2010 to 2016 in the Czech Republic. The VAT Gap was determined using the indirect top-down method for each year of the reporting period. The results in all years of the period under review show VAT Gap of more than CZK 100,000 million. The breakdown of the VAT Gap into individual parts shows that it is mainly due to the intentional misrepresentation of data by business persons. The amount of VAT Gap associated with this factor ranged from CZK 40,004 to CZK 52,765 million in the monitored years. Illegal activities are related to another part of the research, which determined the amount of illegal tax evasion that accounts for 80 percent of the VAT Gap. Only 3,53 percent - 7,03 percent of the VAT Gap made up of illegal tax evasion is subject to prosecution for the tax evasion offense.

Název v anglickém jazyce

Czech VAT Gap Progress

Popis výsledku anglicky

This article deals with the VAT Gap estimation for the period 2010 to 2016 in the Czech Republic. The VAT Gap was determined using the indirect top-down method for each year of the reporting period. The results in all years of the period under review show VAT Gap of more than CZK 100,000 million. The breakdown of the VAT Gap into individual parts shows that it is mainly due to the intentional misrepresentation of data by business persons. The amount of VAT Gap associated with this factor ranged from CZK 40,004 to CZK 52,765 million in the monitored years. Illegal activities are related to another part of the research, which determined the amount of illegal tax evasion that accounts for 80 percent of the VAT Gap. Only 3,53 percent - 7,03 percent of the VAT Gap made up of illegal tax evasion is subject to prosecution for the tax evasion offense.

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

2023

Kód důvěrnosti údajů

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

Název periodika

Danube: Law and Economics Review

ISSN

1804-8285

e-ISSN

1804-8285

Svazek periodika

14

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

15

Strana od-do

302-316

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85182247055