Harmonizace DPH v rámci volného obchodu EU - reflexe na možnosti daňových úniků - část 1

• Authors: Ludmila Opekarová , Hana Ezrová , Romana Píchová , Mulačová Věra

Title variants

EN

Tax harmonisation in free trade EU - reflection on the possibilities of tax evasion - part 1

• Languages of publication: CS

Abstracts

EN

In the theoretical part of article No. 1 describes the principle of VAT taxation; taxation rate - we distinguish the standard rate and the reduced rate; levitation of VAT; who is the tax payer and especially if it is advantageous or disadvantageous to be or not to be the tax payer and if it possible effectively prevent tax evasion. Every country in the European Union has to assess the standard minimum rate of 15% and the reduced minimum rate of 5%. VAT taxation is a very current theme and to be the VAT tax payer is usually advantageous. It is accepted especially in international trade in the European Union.

Keywords

EN

value added tax; VAT; rates; standard rate; reduced rate; tax payer; return; recapitulative statement; tax evasion; EU

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2011
• Volume: 1
• Pages: 61-76

Dates

published

2011-06-17

Contributors

author

Ludmila Opekarová

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Hana Ezrová

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Romana Píchová

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Mulačová Věra

• Vysoká škola technická a ekonomická v Českých Budějovicích

• [e-mail], redakce Littera Scripta, Okružní 10, České Budějovice 370 01, Czech Republic