Risk Fuel Prices with Reference to VAT Evasion

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A43908932" target="_blank" >RIV/62156489:43110/14:43908932 - 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

Risk Fuel Prices with Reference to VAT Evasion

Popis výsledku v původním jazyce

VAT fuel fraud, despite all the efforts of public administration, is still an enormous problem. The nature of this tax implies that there is no practically applicable tool that could stop tax evasion. The aim of the authors is to define a simple, administratively undemanding tool which can help identify the selling prices of fuel, which can be affected by tax evasion. In this text by using the data available to the tax authorities, considering the principles of pricing on the fuel market and on the basis of the results of their own research they identified a risk area of fuel prices. Prices which are in this risk area have a high likelihood of being affected by tax evasion and businesses trading at such prices should be carefully scrutinized by the taxauthorities.

Název v anglickém jazyce

Risk Fuel Prices with Reference to VAT Evasion

Popis výsledku anglicky

VAT fuel fraud, despite all the efforts of public administration, is still an enormous problem. The nature of this tax implies that there is no practically applicable tool that could stop tax evasion. The aim of the authors is to define a simple, administratively undemanding tool which can help identify the selling prices of fuel, which can be affected by tax evasion. In this text by using the data available to the tax authorities, considering the principles of pricing on the fuel market and on the basis of the results of their own research they identified a risk area of fuel prices. Prices which are in this risk area have a high likelihood of being affected by tax evasion and businesses trading at such prices should be carefully scrutinized by the taxauthorities.

Druh

D - Stať ve sborníku

CEP obor

JT - Pohon, motory a paliva

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 16th International Scientific Conference FINANCE AND RISK 2014 vol. 1.

ISBN

978-80-225-3991-3

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

203-211

Název nakladatele

EKONÓM

Místo vydání

Bratislava

Místo konání akce

Bratislava

Datum konání akce

24. 11. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000360260100027