Návrh platformy pro efektivní výběr daně z přidané hodnoty: Evropský prostor fiskální neutrality

The presented doctoral thesis focuses on efficient collection of value added tax in the European Union. The currently missing income from value added tax, the so-called “VAT Gap“, amounts to more than 200 billion EUR per year and it is a result of tax evasion, most frequently of the so-called carousel frauds. They are characterized by the fact that they cross borders of member states and thus represent a serious problem throughout the entire European Union. The frauds cause major gaps on the income side of national and EU budgets because the value added tax is the most important source of income for such public budgets. This also means a significant impact on the rate of indebtedness of the European Union countries.Tax evasion relating to value added tax is supported by complexity of the VAT system in the European Union which is affected by numerous exceptions. Also rigid procedures at the European Union level make it impossible to quickly respond to this serious issue and there is even no agreement about how the new system for value added tax should look like. This doctoral thesis outlines a tool which might resolve the problem of value added tax collection. The objective of this doctoral thesis is to propose a comprehensive change in the value added tax system in the European Union which represents a robust tool for elimination of tax evasion. The tool is a European area of fiscal neutrality, a very transparent system which in a simple manner prevents excessive VAT deductions that are the biggest source of tax evasion. The developed tool is based on a specific expansion of the principle of tax obligation transfer in a much greater scope than the general Reverse Charge. The analyses performed in the doctoral thesis have demonstrated that creation of the European area of fiscal neutrality would have a positive impact on yield of the VAT system. The analyses used the VAT Gap and VAT Revenue Ratio indicators; the development of their values was analyzed in the context of introduction of a selective regime of tax obligation transfer, as a relevant event, because the tax obligation transfer has effects that are essentially similar to the European area of fiscal neutrality. However, unlike the selective Reverse Charge, the European area of fiscal neutrality does not allow transition of tax evasions to other taxable supplies. Creation and implementation of the European area of fiscal neutrality would therefore lead to higher revenues from value added tax and thus to reduction of the VAT Gap.