Mechanismus reverse charge a jeho vliv na mezeru DPH - srovnání v rámci EU

This bachelor thesis is focused on the reverse charge mechanism and its impact on the VAT gap within the European Union. The main aim of the thesis is to analyze whether there is a link between the number of items subject to reverse charge mechanism and the amount of VAT gap. The other goals include an explanation of the principle of the reverse charge mechanism (RCH), a description of the principle of carousel frauds, an identification of the most common (frequent) items subject to this regime in the EU member states and a determination of the VAT gap in individual years. Based on the calculation of the correlation coefficient from the collected data, it was found that the indirect linear dependence prevails, where an increase of the scope of items leads to a reduction of the VAT gap. In some years there was found the direct linear dependence, where the countries with the large VAT gap introduced the RCH regime for more items and the reduction of the VAT gap occurred later. However, the resulting values of the correlation coefficients were so low for both found linear dependencies that the dependence between the specified variables was not confirmed.