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Tax Fraud in the Field of Value Added Tax
KOUTOVÁ, Tereza
The subject of this thesis is to identify the basic principles of tax fraud in the field of value added tax, with a focus on carousel fraud, and to identify the possibilities for companies to avoid such fraud. In addition to defining the operation of the classic carousel frauds and their individual members, the thesis also focuses on their possible solutions or the tax authorities' tools to detect and prove them. In the practical part, the development of the VAT gap, which is an estimate of the size of VAT fraud, has been assessed for the period from 2016 to 2020. On the basis of the results obtained, a positive development of the VAT gap in the EU was noted, while in the Czech Republic it did not show a clear trend, however, the last monitored year brought a significant decrease and the Czech Republic is slightly above the EU average. Furthermore, the relationship between the size of the VAT gap and the factors that could influence it was analysed by using correlation analysis. The factors analysed included the number of VAT payers, the level of GDP or household consumption expenditure. However, the correlation analysis did not confirm the statistical significance of any of the correlation coefficients. The next part of the thesis is devoted to the analysis of a model example of carousel fraud, in terms of cash flow of each member of the fraudulent chain and the procedure of the tax administration for each member, in order to evaluate the profit of the participants from the chain fraud. The results then showed that the missing trader almost always benefits due to its untraceability by the financial administration, the buffer company should have a high financial incentive to take the risk, and the broker then relies in most cases on the tax authorities failing to detect the fraud or to prove the illegality of the deduction.
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