Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/242180 
Year of Publication: 
2021
Citation: 
[Journal:] DANUBE: Law, Economics and Social Issues Review [ISSN:] 1804-8285 [Volume:] 12 [Issue:] 1 [Publisher:] De Gruyter [Place:] Warsaw [Year:] 2021 [Pages:] 45-60
Publisher: 
De Gruyter, Warsaw
Abstract: 
The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015-2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT control statement invitation, initiatives from pairing check reports, tax checking and procedures for doubt removal. By quantifying these methods, the values of theoretical benefits are measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was used that calculates via cleaning gross domestic product based on the database of national accounts. By using this approach it was found out that with the influence of selected methods of financial administration there was a tax gap decrease in 2015 by 5.54% and for 2016 by 4.00%.
Subjects: 
VAT Control Statement
VAT Gap
Tax Administration
Tax Collection
Tax Fraud
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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