Fraud Risks in Indirect Taxes on Mineral Oils

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43888144" target="_blank" >RIV/62156489:43110/15:43888144 - isvavai.cz</a>

Výsledek na webu

<a href="http://ctpsr.econ.muni.cz/wp-content/uploads/2015/01/A5_sbornik_2015_bez_znacek.pdf" target="_blank" >http://ctpsr.econ.muni.cz/wp-content/uploads/2015/01/A5_sbornik_2015_bez_znacek.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Fraud Risks in Indirect Taxes on Mineral Oils

Popis výsledku v původním jazyce

The paper deals with the tax evasions in the case of the indirect taxes. Mineral oils are the selected commodity burdened with indirect taxes. The research was carried out in the Czech Republic. There were studied two significant issues - the carousel fraud and the illegal mixing. The aim of this study was to evaluate the susceptibility of the value added tax (VAT) and excise duty imposed on the mineral oils to tax evasions and to deduce appropriate recommendations in terms of necessity of the focus ofinterest of inspecting authorities to the identified the risk field of the indirect taxes. When processing there were identified determinants of tendency for execution of the tax evasion and evaluated the possibilities of a real execution. Furthermore, there were also created links between the identified factors and the time factor which is essential from the perspective of a potential fraudster. There were selected 11 evaluated parameters, which are compared with respect to the VAT and

Název v anglickém jazyce

Fraud Risks in Indirect Taxes on Mineral Oils

Popis výsledku anglicky

The paper deals with the tax evasions in the case of the indirect taxes. Mineral oils are the selected commodity burdened with indirect taxes. The research was carried out in the Czech Republic. There were studied two significant issues - the carousel fraud and the illegal mixing. The aim of this study was to evaluate the susceptibility of the value added tax (VAT) and excise duty imposed on the mineral oils to tax evasions and to deduce appropriate recommendations in terms of necessity of the focus ofinterest of inspecting authorities to the identified the risk field of the indirect taxes. When processing there were identified determinants of tendency for execution of the tax evasion and evaluated the possibilities of a real execution. Furthermore, there were also created links between the identified factors and the time factor which is essential from the perspective of a potential fraudster. There were selected 11 evaluated parameters, which are compared with respect to the VAT and

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Current Trends in Public Sector Research: proceedings of the 19th international conference

ISBN

978-80-210-7532-0

ISSN

2336-1239

e-ISSN

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Počet stran výsledku

9

Strana od-do

163-171

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Šlapanice

Datum konání akce

22. 1. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000355547600020