Definitivní systém DPH a jeho vliv na daňové úniky

This diploma thesis focuses on the intended reworking of the current value added tax system to the definitive system of value added tax. Weaknesses of the current value added tax system are especially complexity of the current rules and susceptibility to frauds. The most important changes will be in a field of intracommunity supply of goods and intracommunity provision of services. According to the proposed text of the definitive value added tax system, the taxable supply for supply of goods to other member state or provision of services to other member state, should be implemented. Value added tax will be a tax revenue in the state of consumption and the person obliged for tax will be the supplier of the supply. Due to the implementation of the new principles, the unification of rules for intracommunity and local supplies should occur. However, most probably costs in relation to the implementation of the new rules will increase for tax subjects even for tax authorities. The most important advantage of the new value added tax system should be a reductionof a negative impact of carousel frauds. In relation to that, an absolute increase of total tax revenues in the European Union should occur.