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Description
| - 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.
- 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. (en)
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Title
| - Possibilities of Identification of Tax Fraudsters on Fuel Market
- Possibilities of Identification of Tax Fraudsters on Fuel Market (en)
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skos:prefLabel
| - Possibilities of Identification of Tax Fraudsters on Fuel Market
- Possibilities of Identification of Tax Fraudsters on Fuel Market (en)
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skos:notation
| - RIV/62156489:43110/14:00216407!RIV15-MSM-43110___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/14:00216407
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - fuel; tax evasion; Czech Republic; value added tax (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Proceedings of the 19th International Conference: Theoretical and Practical Aspects of Public Finance 2014
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
| - David, Petr
- Semerád, Pavel
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http://linked.open...vavai/riv/typAkce
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http://linked.open...ain/vavai/riv/wos
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
| - Wolters Kluwer Česká republika
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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