Carousel fraud in fuel and its solution from the viewpoint of the czech VAT act

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909653" target="_blank" >RIV/62156489:43110/16:43909653 - 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

Carousel fraud in fuel and its solution from the viewpoint of the czech VAT act

Popis výsledku v původním jazyce

The paper deals with the problem of carousel fraud on value added tax. The author focuses on the concept of Czech Value added tax Act which has been amended since the year 2011. One of the main motivations is tackling fraud in the fuel market. The unsuccessful application in the year 2010 to introduce reverse charge for this problematic commodity triggered the development of other tax and non-tax instruments. The paper mentions liability for unpaid tax and related conditions for special tax securement. Special attention has been given to fuel distribution. Registration of fuel distributors is one of non-tax instruments that reduced the market to one-tenth in a very short time.

Název v anglickém jazyce

Carousel fraud in fuel and its solution from the viewpoint of the czech VAT act

Popis výsledku anglicky

The paper deals with the problem of carousel fraud on value added tax. The author focuses on the concept of Czech Value added tax Act which has been amended since the year 2011. One of the main motivations is tackling fraud in the fuel market. The unsuccessful application in the year 2010 to introduce reverse charge for this problematic commodity triggered the development of other tax and non-tax instruments. The paper mentions liability for unpaid tax and related conditions for special tax securement. Special attention has been given to fuel distribution. Registration of fuel distributors is one of non-tax instruments that reduced the market to one-tenth in a very short time.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Annual Center Review

ISBN

978-83-945566-0-0

ISSN

1899-5942

e-ISSN

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Počet stran výsledku

6

Strana od-do

6-11

Název nakladatele

University of Bialystok

Místo vydání

Bialystok

Místo konání akce

Bialystok

Datum konání akce

25. 9. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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