Účinnost opatření zavedených proti daňovým únikům v oblasti DPH v České republice

Among the anti-fraud measures introduced in the area of VAT are, for example, a specific reverse charge, the institute of unreliable payer, the institute of liability for unpaid tax, VAT control statement and electronic records of sales. The main objective of the thesis was to determine the effectiveness of these measures. For this purpose, an analysis was carried out using a multivariate time series model in the statistical program EViews, where the dependent variable was represented by the relative VAT gap. Due to the high number of variables, a principal components model was first created, in which a statistically significant effect was found at the 5% significance level in the form of a reduction in the VAT gap for the VAT control statement and for the extension of the institute of liability for unpaid tax to taxable persons who supplied goods to the operator of the electronic interface. In the original time series model, statistical significance and the direction of the effect were identical for the same measures. According to the results, the reduction in the VAT gap is further driven by the shift of most services from the reduced to the standard rate in 2004 and the covid-19 pandemic. In addition to these, according to the resulting models, the share of services in GDP and the implicit tax rate on consumption have a directly proportional effect on the VAT gap.