Tool for Detection of Value Added Tax Evasion on Fuel Market

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00213254" target="_blank" >RIV/62156489:43110/14:00213254 - isvavai.cz</a>

Výsledek na webu

<a href="https://is.muni.cz/repo/1160316/Proceedings_2014.pdf" target="_blank" >https://is.muni.cz/repo/1160316/Proceedings_2014.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tool for Detection of Value Added Tax Evasion on Fuel Market

Popis výsledku v původním jazyce

The paper focuses on the problem of tax evasion on value added tax on fuel in the Czech Republic. The authors search for a simple, administratively undemanding instrument for reduction of tax evasion which does not distort the fuel market. General methods of tax evasion suppression are not in this specific area effective and applicable. We therefore provide a tool to identify risky selling prices of fuel using usual price of fuel at a specific time period. To determine the usual price it is essential toquantify all its components, which may be problematic especially in the case of margin and transportation cost. Despite its limitations, usual price is both theoretically convenient and empirically applicable instrument for detection of risky selling prices from the perspective of tax evasion. At the moment, when the tax burden of fuels appears to be collection boundary, it is only possible to increase public revenues through decreasing the propensity to tax evasion, and specifically by

Název v anglickém jazyce

Tool for Detection of Value Added Tax Evasion on Fuel Market

Popis výsledku anglicky

The paper focuses on the problem of tax evasion on value added tax on fuel in the Czech Republic. The authors search for a simple, administratively undemanding instrument for reduction of tax evasion which does not distort the fuel market. General methods of tax evasion suppression are not in this specific area effective and applicable. We therefore provide a tool to identify risky selling prices of fuel using usual price of fuel at a specific time period. To determine the usual price it is essential toquantify all its components, which may be problematic especially in the case of margin and transportation cost. Despite its limitations, usual price is both theoretically convenient and empirically applicable instrument for detection of risky selling prices from the perspective of tax evasion. At the moment, when the tax burden of fuels appears to be collection boundary, it is only possible to increase public revenues through decreasing the propensity to tax evasion, and specifically by

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 18th International Conference Current Trends in Public Sector Research

ISBN

978-80-210-6611-3

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

27-34

Název nakladatele

Masaryk University

Místo vydání

Brno

Místo konání akce

Šlapanice

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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