Daň z přidané hodnoty, příčiny a důsledky jejího krácení a opatření k jeho minimalizaci

Abstract

This thesis conducts a case study to then compare different approaches to minimising value added tax fraud and as a result recommends measures for implementation. The first chapter of the theoretical part talks about the utilised approach and methods which accomplish the goals of this thesis. The second chapter is dedicated to a general description of value added tax, specifically the manner in which it is calculated and the current meaasures for the determination and collection of the tax. The last chapter of the theoretical part addresses the difference between tax optimisation and fraudulent tax evasion, causes and impacts of such evasion and specific ways, in which the tax due of value added tax is evaded. In the first chapter of the practical part a case study and analysis is conducted for a closer look at a specific missing trader intra-community fraud case. In the last practical chapter of this thesis several proposed measures for minimization of value added tax fraud are compared, of which two are then recommended for implementation, one from the aspect of ease of adoption and the second from the aspect of efficacy after application of the given analysed case.