Identification of tax fraud and analysis of their impact

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F22%3A10250430" target="_blank" >RIV/61989100:27510/22:10250430 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ef.jcu.cz/images/EF/veda-a-vyzkum/konference-a-souteze/INPROFORUM/proceedings-of-the-16th-international-scientific-conference-inp_p66294.pdf" target="_blank" >https://www.ef.jcu.cz/images/EF/veda-a-vyzkum/konference-a-souteze/INPROFORUM/proceedings-of-the-16th-international-scientific-conference-inp_p66294.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Identification of tax fraud and analysis of their impact

Popis výsledku v původním jazyce

One of the ways in which entrepreneurs try to gain an unjustified advantage within economic relations is by committing tax fraud. Tax fraud is an integral part of today&apos;s economy, and as the ways of committing tax fraud evolve, so do the ways of detecting it. Entire chains of domestic and foreign companies are often involved in tax fraud. In this way, more and more pressure is exerted on the authorities that are supposed to serve to uncover these frauds. The aim of the article is to identify tax fraud as such, as well as the ways in which it is committed, and to analyze how these frauds affect business activities. In cross-border transactions, it is always much more difficult to prove that tax fraud has occurred. Authorities investigating tax fraud at the national level are limited by their national jurisdiction, and international cooperation at the bilateral and European level is therefore very essential in this area. We will probably never get rid of tax fraud completely. However, thanks to consistent cooperation, it is possible to significantly reduce their occurrence.

Název v anglickém jazyce

Identification of tax fraud and analysis of their impact

Popis výsledku anglicky

One of the ways in which entrepreneurs try to gain an unjustified advantage within economic relations is by committing tax fraud. Tax fraud is an integral part of today&apos;s economy, and as the ways of committing tax fraud evolve, so do the ways of detecting it. Entire chains of domestic and foreign companies are often involved in tax fraud. In this way, more and more pressure is exerted on the authorities that are supposed to serve to uncover these frauds. The aim of the article is to identify tax fraud as such, as well as the ways in which it is committed, and to analyze how these frauds affect business activities. In cross-border transactions, it is always much more difficult to prove that tax fraud has occurred. Authorities investigating tax fraud at the national level are limited by their national jurisdiction, and international cooperation at the bilateral and European level is therefore very essential in this area. We will probably never get rid of tax fraud completely. However, thanks to consistent cooperation, it is possible to significantly reduce their occurrence.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 16th International Scientific Conference INPROFORUM - DIGITALIZATION. Society and Markets, Business and Public Administration : November 3 - 4, 2022, České Budějovice

ISBN

978-80-7394-976-1

ISSN

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e-ISSN

2336-6788

Počet stran výsledku

7

Strana od-do

267-273

Název nakladatele

University of South Bohemia

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

3. 11. 2022

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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