Application of VAT on intracommunity supplies of goods and services and its potential improvements

Název práce: Application of VAT on intracommunity supplies of goods and services and its potential improvements
Autor(ka) práce: Shmeleva, Elizaveta
Typ práce: Diploma thesis
Vedoucí práce: Zídková, Hana
Oponenti práce: Tepperová, Jana
Jazyk práce: English
Abstrakt:
The creation of the single market in the European Union facilitated the process of trade among the Member States, however, it brought the opportunity for the participants of trade market to find ways to avoid Value-Added Tax on intra-community transactions. This issue makes the government doubt the reliability of the current VAT system in EU as the gap between the VAT expect and actual revenue, nowadays, is about €150mil. This thesis focuses on the possible solutions regarding abovementioned pro... zobrazit celý abstrakt
Klíčová slova: Value-Added Tax; fraud; VAT system; Intra-Community transaction
Název práce: Application of VAT on intracommunity supplies of goods and services and its potential improvements
Autor(ka) práce: Shmeleva, Elizaveta
Typ práce: Diplomová práce
Vedoucí práce: Zídková, Hana
Oponenti práce: Tepperová, Jana
Jazyk práce: English
Abstrakt:
The creation of the single market in the European Union facilitated the process of trade among the Member States, however, it brought the opportunity for the participants of trade market to find ways to avoid Value-Added Tax on intra-community transactions. This issue makes the government doubt the reliability of the current VAT system in EU as the gap between the VAT expect and actual revenue, nowadays, is about €150mil. This thesis focuses on the possible solutions regarding abovementioned pro... zobrazit celý abstrakt
Klíčová slova: VAT system; fraud; Intra-Community transaction; Value-Added Tax

Informace o studiu

Studijní program / obor: Finance and Accounting
Typ studijního programu: Magisterský studijní program
Přidělovaná hodnost: Ing.
Instituce přidělující hodnost: Vysoká škola ekonomická v Praze
Fakulta: Fakulta financí a účetnictví
Katedra: Katedra veřejných financí

Informace o odevzdání a obhajobě

Datum zadání práce: 17. 10. 2018
Datum podání práce: 20. 5. 2019
Datum obhajoby: 11. 6. 2019
Identifikátor v systému InSIS: https://insis.vse.cz/zp/67401/podrobnosti

Soubory ke stažení

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