. "1"^^ . "89062" . "Modelov\u00E9 \u0159e\u0161en\u00ED v\u00FDpo\u010Dtu DPH gap v \u010Cesk\u00E9 republice"@cs . . "The main source of state revenue are tax incomes. Tax collection has a key role in adherence to planned state budget deficit. The economic recovery accompanied by an increase in GDP has fully positive impact on the budget only if it will be possible to collect the correct amount of tax as well. The term tax gap, is the difference between the tax that should be paid on the basis of all economic activities undertaken and taxes actually collected. Generally consists of both declared but unpaid tax obligations, as well as the avoidance of taxes under applicable law (called tax avoidance) and further intentional illegal evasion violating the law (called tax evasion). Tax gap further involves any untaxed income from the gray economy. The essence of the article is to prove the impact of VAT tax gap on the fiscal revenues of the budget of the Czech Republic and the EU. This contribution was processed within the Research Project of MSM 6046070906 \u201CThe economics of Czech agricultural resources and then effecti"@en . "Hes, Ale\u0161" . "Hlavn\u00EDm zdrojem p\u0159\u00EDjm\u016F st\u00E1tn\u00EDho rozpo\u010Dtu jsou p\u0159\u00EDjmy da\u0148ov\u00E9. V\u00FDb\u011Br dan\u00ED m\u00E1 kl\u00ED\u010Dovou roli v dodr\u017Een\u00ED pl\u00E1novan\u00E9ho schodku st\u00E1tn\u00EDho rozpo\u010Dtu. O\u017Eiven\u00ED ekonomiky prov\u00E1zen\u00E9 zv\u00FD\u0161en\u00EDm HDP m\u00E1 pln\u011B pozitivn\u00ED vliv na rozpo\u010Det jedin\u011B tehdy, pokud se poda\u0159\u00ED vybrat v n\u00E1le\u017Eit\u00E9 v\u00FD\u0161i i dan\u011B. Pojem tax gap (da\u0148ov\u00E1 mezera), tedy rozd\u00EDl mezi dan\u00ED, kter\u00E1 by m\u011Bla b\u00FDt odvedena na z\u00E1klad\u011B ve\u0161ker\u00E9 realizovan\u00E9 ekonomick\u00E9 \u010Dinnosti a dan\u00ED skute\u010Dn\u011B vybranou, se obecn\u011B sest\u00E1v\u00E1 jednak z p\u0159iznan\u00E9, ale nezaplacen\u00E9 da\u0148ov\u00E9 povinnosti, d\u00E1le z vyh\u00FDb\u00E1n\u00ED se placen\u00ED dan\u00ED v r\u00E1mci platn\u00FDch pr\u00E1vn\u00EDch norem (tzv. tax avoidance) a d\u00E1le z \u00FAmysln\u00FDch da\u0148ov\u00FDch \u00FAnik\u016F stoj\u00EDc\u00EDch mimo z\u00E1kon (tzv. tax evasion). Do oblasti tax gap d\u00E1le spadaj\u00ED ve\u0161ker\u00E9 nezdan\u011Bn\u00E9 v\u00FDnosy z \u0161ed\u00E9 ekonomiky. Podstatou \u010Dl\u00E1nku je na z\u00E1klad\u011B rozboru problematiky tax gap prok\u00E1zat z\u00E1va\u017En\u00FD vliv DPH gap na fisk\u00E1ln\u00ED p\u0159\u00EDjmy rozpo\u010Dt\u016F \u010CR i EU. \u010Cl\u00E1nek byl zpracov\u00E1n v r\u00E1mci VZ MSM 6046070906 \u201EEkonomika zdroj\u016F \u010Desk\u00E9ho zem\u011Bd\u011Blstv\u00ED a jejich efektivn\u00ED vyu\u017E\u00EDv\u00E1n\u00ED v r\u00E1mci multifunk\u010Dn\u00EDch zem\u011Bd\u011Blsk" . "RIV/60460709:41110/13:60328!RIV14-MSM-41110___" . "10" . . "Modelov\u00E9 \u0159e\u0161en\u00ED v\u00FDpo\u010Dtu DPH gap v \u010Cesk\u00E9 republice" . . "RIV/60460709:41110/13:60328" . . "2"^^ . . . "5"^^ . "1" . . "Z(MSM6046070906)" . "DPH, da\u0148ov\u00E1 povinnost , st\u00E1tn\u00ED politika, pr\u00E1vn\u00ED normy, finance, HDP"@en . "[DC3C552ADCA8]" . . . . . "Model solution of calculating VAT gap in the Czech Republic"@en . "Auspicia" . "1214-4967" . "CZ - \u010Cesk\u00E1 republika" . "\u0160pi\u010Dkov\u00E1, Iveta" . . . "Modelov\u00E9 \u0159e\u0161en\u00ED v\u00FDpo\u010Dtu DPH gap v \u010Cesk\u00E9 republice"@cs . . . "Model solution of calculating VAT gap in the Czech Republic"@en . . "0" . . . "Modelov\u00E9 \u0159e\u0161en\u00ED v\u00FDpo\u010Dtu DPH gap v \u010Cesk\u00E9 republice" . "41110" . "Hlavn\u00EDm zdrojem p\u0159\u00EDjm\u016F st\u00E1tn\u00EDho rozpo\u010Dtu jsou p\u0159\u00EDjmy da\u0148ov\u00E9. V\u00FDb\u011Br dan\u00ED m\u00E1 kl\u00ED\u010Dovou roli v dodr\u017Een\u00ED pl\u00E1novan\u00E9ho schodku st\u00E1tn\u00EDho rozpo\u010Dtu. O\u017Eiven\u00ED ekonomiky prov\u00E1zen\u00E9 zv\u00FD\u0161en\u00EDm HDP m\u00E1 pln\u011B pozitivn\u00ED vliv na rozpo\u010Det jedin\u011B tehdy, pokud se poda\u0159\u00ED vybrat v n\u00E1le\u017Eit\u00E9 v\u00FD\u0161i i dan\u011B. Pojem tax gap (da\u0148ov\u00E1 mezera), tedy rozd\u00EDl mezi dan\u00ED, kter\u00E1 by m\u011Bla b\u00FDt odvedena na z\u00E1klad\u011B ve\u0161ker\u00E9 realizovan\u00E9 ekonomick\u00E9 \u010Dinnosti a dan\u00ED skute\u010Dn\u011B vybranou, se obecn\u011B sest\u00E1v\u00E1 jednak z p\u0159iznan\u00E9, ale nezaplacen\u00E9 da\u0148ov\u00E9 povinnosti, d\u00E1le z vyh\u00FDb\u00E1n\u00ED se placen\u00ED dan\u00ED v r\u00E1mci platn\u00FDch pr\u00E1vn\u00EDch norem (tzv. tax avoidance) a d\u00E1le z \u00FAmysln\u00FDch da\u0148ov\u00FDch \u00FAnik\u016F stoj\u00EDc\u00EDch mimo z\u00E1kon (tzv. tax evasion). Do oblasti tax gap d\u00E1le spadaj\u00ED ve\u0161ker\u00E9 nezdan\u011Bn\u00E9 v\u00FDnosy z \u0161ed\u00E9 ekonomiky. Podstatou \u010Dl\u00E1nku je na z\u00E1klad\u011B rozboru problematiky tax gap prok\u00E1zat z\u00E1va\u017En\u00FD vliv DPH gap na fisk\u00E1ln\u00ED p\u0159\u00EDjmy rozpo\u010Dt\u016F \u010CR i EU. \u010Cl\u00E1nek byl zpracov\u00E1n v r\u00E1mci VZ MSM 6046070906 \u201EEkonomika zdroj\u016F \u010Desk\u00E9ho zem\u011Bd\u011Blstv\u00ED a jejich efektivn\u00ED vyu\u017E\u00EDv\u00E1n\u00ED v r\u00E1mci multifunk\u010Dn\u00EDch zem\u011Bd\u011Blsk"@cs .