Specifický reverse charge a jeho dopad na karuselové podvody

This diploma thesis focuses on the specific reverse charge and its impact on carousel fraud. The main aim of the thesis was to determine whether the introduction of this mechanism on mobile phones in the Czech Republic had an impact on the volume of carousel fraud. The method used consisted of sub-steps, but the most important were the results of Chow's test. It was confirmed that in the case of international trade with the goods between the Czech Republic and four other Central European countries (Slovakia, Austria, Germany and Poland), structural breaks occurred after implementation. This finding supports the assumption that the introduction of the special regime had an impact on the volume of carousel fraud. The other aim was to assess whether the introduction of a specific reverse charge on mobile phones in other countries affected carousel fraud in these countries. In the case of Slovakia and Germany, results were not found that would indicate significant changes in the data after the introduction of the mechanism. Only in the case of Poland there was a significant change in reported data after the implementation of the mechanism.