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  • This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken.
  • This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken. (en)
Title
  • Value added tax evasion and excise duty fraud on fuel market in the Czech Republic
  • Value added tax evasion and excise duty fraud on fuel market in the Czech Republic (en)
skos:prefLabel
  • Value added tax evasion and excise duty fraud on fuel market in the Czech Republic
  • Value added tax evasion and excise duty fraud on fuel market in the Czech Republic (en)
skos:notation
  • RIV/62156489:43110/12:00184971!RIV15-MSM-43110___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...iv/cisloPeriodika
  • 2
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
  • 176931
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/12:00184971
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • untaxed fuel; carousel fraud; value-added tax; quality control; excise duty on mineral oils (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • CZ - Česká republika
http://linked.open...ontrolniKodProRIV
  • [1F0DB36140C7]
http://linked.open...i/riv/nazevZdroje
  • Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 60
http://linked.open...iv/tvurceVysledku
  • Semerád, Pavel
issn
  • 1211-8516
number of pages
http://localhost/t...ganizacniJednotka
  • 43110
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