About: Tool for Detection of Value Added Tax Evasion on Fuel Market

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	https://is.muni.cz/repo/1160316/Proceedings_2014.pdf
Description	The paper focuses on the problem of tax evasion on value added tax on fuel in the Czech Republic. The authors search for a simple, administratively undemanding instrument for reduction of tax evasion which does not distort the fuel market. General methods of tax evasion suppression are not in this specific area effective and applicable. We therefore provide a tool to identify risky selling prices of fuel using usual price of fuel at a specific time period. To determine the usual price it is essential to quantify all its components, which may be problematic especially in the case of margin and transportation cost. Despite its limitations, usual price is both theoretically convenient and empirically applicable instrument for detection of risky selling prices from the perspective of tax evasion. At the moment, when the tax burden of fuels appears to be collection boundary, it is only possible to increase public revenues through decreasing the propensity to tax evasion, and specifically by enhancing the probability of tax evasion disclosure. The paper focuses on the problem of tax evasion on value added tax on fuel in the Czech Republic. The authors search for a simple, administratively undemanding instrument for reduction of tax evasion which does not distort the fuel market. General methods of tax evasion suppression are not in this specific area effective and applicable. We therefore provide a tool to identify risky selling prices of fuel using usual price of fuel at a specific time period. To determine the usual price it is essential to quantify all its components, which may be problematic especially in the case of margin and transportation cost. Despite its limitations, usual price is both theoretically convenient and empirically applicable instrument for detection of risky selling prices from the perspective of tax evasion. At the moment, when the tax burden of fuels appears to be collection boundary, it is only possible to increase public revenues through decreasing the propensity to tax evasion, and specifically by enhancing the probability of tax evasion disclosure. (en)
Title	Tool for Detection of Value Added Tax Evasion on Fuel Market Tool for Detection of Value Added Tax Evasion on Fuel Market (en)
skos:prefLabel	Tool for Detection of Value Added Tax Evasion on Fuel Market Tool for Detection of Value Added Tax Evasion on Fuel Market (en)
skos:notation	RIV/62156489:43110/14:00213254!RIV15-MSM-43110___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	David, Petr Semerád, Pavel
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	50707
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/14:00213254
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	fuel; usual price; tax evasion; value added tax, (en)
http://linked.open.../riv/klicoveSlovo	fuel value added tax usual price tax evasion
http://linked.open...ontrolniKodProRIV	[B1AE6DE4444A]
http://linked.open...v/mistoKonaniAkce	Šlapanice
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	Proceedings of the 18th International Conference Current Trends in Public Sector Research
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	David, Petr Semerád, Pavel
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2014-01-01 (xsd:date)
number of pages	8 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Masaryk University
https://schema.org/isbn	978-80-210-6611-3
http://localhost/t...ganizacniJednotka	43110

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