Liability for Unpaid Tax in Unusual Fuel Prices

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906679" target="_blank" >RIV/62156489:43110/15:43906679 - 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

Liability for Unpaid Tax in Unusual Fuel Prices

Popis výsledku v původním jazyce

The paper covers the issue of evasion of value added tax on the fuel market. The aim is to propose amendments that would allow for the application of liability for unpaid tax (Section 109, Value Added Tax Act) in sales made at unusual prices. Procedureswere designed such that put a reasonable burden on entities with significant market power whilst reducing the load in entities with minor market power. Subsequently, it was determined what impact the newly established conditions are to have on the Stateand other actors in the market. The results show that setting such conditions that allow for the liability for unpaid tax whilst placing no restrictions of free choice when selecting a vendor is possible.

Název v anglickém jazyce

Liability for Unpaid Tax in Unusual Fuel Prices

Popis výsledku anglicky

The paper covers the issue of evasion of value added tax on the fuel market. The aim is to propose amendments that would allow for the application of liability for unpaid tax (Section 109, Value Added Tax Act) in sales made at unusual prices. Procedureswere designed such that put a reasonable burden on entities with significant market power whilst reducing the load in entities with minor market power. Subsequently, it was determined what impact the newly established conditions are to have on the Stateand other actors in the market. The results show that setting such conditions that allow for the liability for unpaid tax whilst placing no restrictions of free choice when selecting a vendor is possible.

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

Proceedings of the 20th International Conference Theoretical and Practical Aspects of Public Finance 2015

ISBN

978-80-245-2094-0

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

211-215

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

17. 4. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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