Karuselové podvody v oblasti DPH

The thesis deals with the issue of carousel fraud in the field of value added tax and evaluates the effectiveness of current tools used in their detection and combating. At the same time, it assesses the expected benefits of the upcoming VAT in the Digital Age reform, which aims to modernize the VAT system through digitalization and faster exchange of information between the Member States of the European Union. Based on the findings, the thesis concludes that current tools significantly contribute to increasing the efficiency of VAT collection and detecting carousel fraud, but their effectiveness is limited by the fact that they are based primarily on the subsequent control of transactions that have already been carried out. At the same time, it points out that the ViDA reform can represent a significant step towards more effective detection of tax fraud thanks to electronic invoicing and digital reporting of data in almost real time. At the same time, it points out that digitalization alone will not represent a complete solution to this issue and its real benefit will depend primarily on the quality of implementation and effective cooperation of the Member States.