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2021•Unpublished venueRequires access

Návrh opatření omezující daňové úniky na dani z přidané hodnoty

Zuzana Kolářová

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Abstract

The diploma thesis is focused on the issue of tax evasion in value added tax. The aim of this thesis is to develop a proposal of measures to restrict tax evasion in value added tax. Within the solution of the diploma thesis, the results of the European Commission regarding the VAT Gap in the European Union were interpreted. Subsequently, an analysis of individual types of tax evasion in value added tax and an analysis of existing legislative instruments restricting tax evasion in value added tax were performed. The results of the diploma thesis enable to improve the current situation in the fight against tax evasion in value added tax in the Czech Republic.

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What this paper is about

The diploma thesis is focused on the issue of tax evasion in value added tax. The aim of this thesis is to develop a proposal of measures to restrict tax evasion in value added tax. Within the solution of the diploma thesis, the results of the European Commission regarding the VAT Gap in the European Union were interpreted. Subsequently, an analysis of individual types of tax evasion in value added tax and an analysis of existing legislative instruments restricting tax evasion in value added tax were performed. The results of the diploma thesis enable to improve the current situation in the fight against tax evasion in value added tax in the Czech Republic.

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Available abstract

The diploma thesis is focused on the issue of tax evasion in value added tax. The aim of this thesis is to develop a proposal of measures to restrict tax evasion in value added tax. Within the solution of the diploma thesis, the results of the European Commission regarding the VAT Gap in the European Union were interpreted. Subsequently, an analysis of individual types of tax evasion in value added tax and an analysis of existing legislative instruments restricting tax evasion in value added tax were performed. The results of the diploma thesis enable to improve the current situation in the fight against tax evasion in value added tax in the Czech Republic.

Key concepts: Value-added tax, Tax evasion, European union, Tax credit, Business, Ad valorem tax, Tax reform, Indirect tax

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Návrh opatření omezující daňové úniky na dani z přidané hodnoty — Research Paper | ScholarLens