Publication details
Účinnost vybraných nástrojů boje proti daňovým únikům
| Title in English | The effectiveness of selected institutes to fight tax evasion |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Proceedings |
| Conference | COFOLA 2020, sekce Ekonomické instituty v právu |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Tax Evasion; Tax Liability; Securing Order; Unreliable VAT Payer; Unreliable Tax Person; Registration of Sales; VAT Control Statement |
| Description | In recent years, several new tax law institutes have been introduced to fight tax evasion. The amount of evaded tax in the Czech Republic is estimated at hundreds of billions CZK per year. Tax evasions undoubtedly mean a significant problem for state budget’s revenues – and thus for material securing of the proper functioning of the state itself. On the other side, these new institutes cause complications even to honest businessmen, for whom they mean an increased administrative burden. This raises a question of how effective is the implementation and use of these new instruments. |
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