Possibilities of Identification of Tax Fraudsters on Fuel Market

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00216407" target="_blank" >RIV/62156489:43110/14:00216407 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Possibilities of Identification of Tax Fraudsters on Fuel Market

Popis výsledku v původním jazyce

In the Czech Republic there is a significant tendency to practise VAT evasion in motor fuel trading. As the existing tax administrative measures have not been effective enough in reducing tax fraud, through a survey we identified risk variables of fuel trading which can alert tax administrators to operations potentially affected by tax evasion. Moreover, we specified a combination of factors which need to be taken into consideration with respect to the situation that can be designated as risky even by fuel distributors. These factors include price differences of more than 0.50 CZK, origin of goods outside the country, and demand for payment before a taxable supply is made. If the combination of the characters identified as necessary for carrying out tax inspection is accomplished, no additional direct or induced administrative costs will be incurred.

Název v anglickém jazyce

Possibilities of Identification of Tax Fraudsters on Fuel Market

Popis výsledku anglicky

In the Czech Republic there is a significant tendency to practise VAT evasion in motor fuel trading. As the existing tax administrative measures have not been effective enough in reducing tax fraud, through a survey we identified risk variables of fuel trading which can alert tax administrators to operations potentially affected by tax evasion. Moreover, we specified a combination of factors which need to be taken into consideration with respect to the situation that can be designated as risky even by fuel distributors. These factors include price differences of more than 0.50 CZK, origin of goods outside the country, and demand for payment before a taxable supply is made. If the combination of the characters identified as necessary for carrying out tax inspection is accomplished, no additional direct or induced administrative costs will be incurred.

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 19th International Conference: Theoretical and Practical Aspects of Public Finance 2014

ISBN

978-80-7478-534-4

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

257-266

Název nakladatele

Wolters Kluwer Česká republika

Místo vydání

Prague

Místo konání akce

Prague

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

348877900028