Czech VAT Gap Progress-Reference-Cited by-同舟云学术

Czech VAT Gap Progress

Published:2023-12-01 Issue:4 Volume:14 Page:302-316
ISSN:1804-8285
Container-title:DANUBE
language:en
Short-container-title:

Author:

Kukalová Gabriela¹,Moravec Lukáš²,Pfeiferová Daniela³,Kuchařová Ivana⁴,Marešová Kateřina⁵

Affiliation:

1. 1 Czech University of Life Sciences Prague , Kamýcká 129, 165 00 Prague , Czech Republic .

2. 2 Czech University of Life Sciences Prague , Kamýcká 129, 165 00 Prague , Czech Republic .

3. 3 Czech University of Life Sciences Prague , Kamýcká 129, 165 00 Prague , Czech Republic .

4. 4 Czech University of Life Sciences Prague , Kamýcká 129, 165 00 Prague , Czech Republic .

5. 5 Czech University of Life Sciences Prague , Kamýcká 129, 165 00 Prague , Czech Republic .

Abstract

Abstract The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors’ calculation of the weighted average VAT rate in the Czech Republic. The results of the years under review show a VAT gap of more than CZK 100,000 million per year. The breakdown of the VAT Gap into individual parts shows that it is mainly due to the intentional misrepresentation of data by business entities. The VAT Gap associated with this factor ranged from CZK 40,004 to CZK 52,765 million in the monitored years. Only 3.53%–7.03% of the VAT Gap of unlawful tax evasion is subject to prosecution for the tax evasion offense.

Publisher

Walter de Gruyter GmbH

Subject

Law,General Economics, Econometrics and Finance

Link

https://www.sciendo.com/pdf/10.2478/danb-2023-0018

Reference42 articles.

1. Bostan, I., Popescu, C., Istrate, C., Robu, I., Hurjui, I. (2017). The impact of taxation of the domestic economic transactions on the VAT collection through electronic fiscal devices. Amfiteatru Economic, 19(45), 581–594.

2. Canikalp, E., Unlukaplan, I., Celik, M. (2016). Estimating Value Added Tax Gap in Turkey economic and social development. In Proceedings of the 13th International Scientific Conference on Economic and Social Development. Barcelona, Spain, 437–445.

3. CASE. (2016). Study and Reports on the VAT Gap in the EU-28 Member States: 2016 Final Report [Report FWC No. TAXUD/2015/CC/131.] Available at https://ec.europa.eu/taxation_customs/sites/taxation/files/2016-09_vat-gap-report_final.pdf.

4. CASE. (2018). Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report [Report FWC No. TAXUD/2015/CC/131.] Available at https://ec.europa.eu/taxation_customs/sites/taxation/files/2018_vat_gap_report_en.pdf.

5. Czech Statistical Office. (2018a). Hrubý domácí produkt (HDP) – Metodika (Gross domestic product (GDP) – Methodology). Available at https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm.