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VAT fraud elimination
 Sochor, Tomáš ; Moravec, Lukáš (advisor) ; Iveta, Iveta (referee)
This dissertation is about problems of tax evasion on VAT. The aim is to confirm hypothesis that subjects which are committing fraud on VAT have many of the identical characteristics. Another goal is to determine this identical characteristics. The theoretical part of this dissertation contains introduction into VAT problematic with emphasis on carousel fraud, where are presented individual parts of carousel chain and approaches which administrators of tax are using. In Analytical part of dissertation, which form a basis of this work, are analysed data from 50 real tax control. This data are analysed and searched for identical characteristics of VAT fraud. By using regression analysis is searched bond strength of this characteristics to amount of assessed tax. In conclusion are evaluated results from analytical part of this dissertation.
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