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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Carousel Frauds in the EU
 Majerčíková, Andrea ; Wimětalová,, Lucie (referee) ; Svirák, Pavel (advisor)
Bachelor's thesis deals with carousel frauds in the field of value added tax in the European Union. The current so-called transition system, combining the destination principle with ad hoc measures based on the origin principle is too complicated from the point of view of tax administration, what creates opportunities for its misuse. The paper contains an analysis of possible ways to combat carousel frauds. Subsequently, on the basis of the comparison of these methods from the point of view of the impact on the state budget, the risk of increased attractiveness of frauds and additional expenses on the side of tax subjects, the technological measure based on the destination principle in combination with consistent information exchange system between Member States was chosen as an optimal solution.
Detailed record
Carousel Frauds in the EU
 Majerčíková, Andrea ; Wimětalová,, Lucie (referee) ; Svirák, Pavel (advisor)
Bachelor's thesis deals with carousel frauds in the field of value added tax in the European Union. The current so-called transition system, combining the destination principle with ad hoc measures based on the origin principle is too complicated from the point of view of tax administration, what creates opportunities for its misuse. The paper contains an analysis of possible ways to combat carousel frauds. Subsequently, on the basis of the comparison of these methods from the point of view of the impact on the state budget, the risk of increased attractiveness of frauds and additional expenses on the side of tax subjects, the technological measure based on the destination principle in combination with consistent information exchange system between Member States was chosen as an optimal solution.
Detailed record

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