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  • 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)
Title
  • Possibilities of Identification of Tax Fraudsters on Fuel Market
  • Possibilities of Identification of Tax Fraudsters on Fuel Market (en)
skos:prefLabel
  • Possibilities of Identification of Tax Fraudsters on Fuel Market
  • Possibilities of Identification of Tax Fraudsters on Fuel Market (en)
skos:notation
  • RIV/62156489:43110/14:00216407!RIV15-MSM-43110___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 37855
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/14:00216407
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • fuel; tax evasion; Czech Republic; value added tax (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [EB7B65C6DA5B]
http://linked.open...v/mistoKonaniAkce
  • Prague
http://linked.open...i/riv/mistoVydani
  • Prague
http://linked.open...i/riv/nazevZdroje
  • Proceedings of the 19th International Conference: Theoretical and Practical Aspects of Public Finance 2014
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • David, Petr
  • Semerád, Pavel
http://linked.open...vavai/riv/typAkce
http://linked.open...ain/vavai/riv/wos
  • 348877900028
http://linked.open.../riv/zahajeniAkce
number of pages
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  • Wolters Kluwer Česká republika
https://schema.org/isbn
  • 978-80-7478-534-4
http://localhost/t...ganizacniJednotka
  • 43110
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