National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Heftiness and Efficiency of Introduction of Control Report to VAT (Value Added Tax)
Oberreiterová, Olga ; Hajdíková, Taťána (advisor) ; Římalová, Monika (referee)
Diploma thesis will deal with the Control Report as a tool to suppress and prevent evasion of value added tax. The aim of this work is to analyze this tool to evaluate the intensity and efficiency. In the first part of this work are laid theoretical basis for the analysis of the selected instrument. This is a presentation of the operating principle of the VAT legislation, next what is the value-added tax, introduction of the concept of tax evasion, and his form at present, continue to the definition of Control Reports, along with other tools in the fight against tax fraud in the Czech Republic and the European Union. The second part will deal with practical work site Control Reports, its analysis, comparing the planned contribution of the real benefits, demands clarification of its implementation by the tax administration and by the taxpayers.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.