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

Informace o vysokoškolské kvalifikační práci

Název práce:
Application of VAT on intracommunity supplies of goods and services and its potential improvements
Autor práce:
Shmeleva, Elizaveta
Typ práce:
Diplomová práce / info:eu-repo/semantics/masterThesis
Vedoucí práce:
Zídková, Hana
Osoba oponující práci:
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 problem. The studies of the European Commission, audit firms and different authors were used to get the information.The application of the reverse-charge mechanism would be the best solution for European Union to tackle the fraud in comparison with the definitive system or current VAT system with improvements, this conclusion was made based on the several factors, such as anti-fraud effect, impact on SMEs, macroeconomic effect and costs that would occur.
Klíčová slova:
Value-Added Tax; fraud; VAT system; Intra-Community transaction

Informace o studiu

Studijní program a Studijní obor:
Finance and Accounting
Typ studijního programu:
Magisterský navazující studijní program
Jméno přidělované hodnosti:
Ing.
Instituce přidělující hodnost:
University of Economics, Prague
Název fakulty:
Faculty of Finance and Accounting
Název katedry:
Department of Public Finance
Instituce archivující a zpřístupňující VŠKP:
University of Economics, Prague

Informace o odevzdání a obhajobě

Datum zadání práce:
17. 10. 2018
Datum podání práce:
20. 5. 2019
Datum obhajoby:
11.06.2019

Soubory ke stažení

Hlavní práce:
67401_shme00.pdf [1,83 MB]
Oponentura:
63010_charja.pdf [252,01 kB]
Hodnocení vedoucího:
67401_xruzh01.pdf [120,73 kB]

Údaje ze systému InSIS

Identifikátor:
https://insis.vse.cz/zp/67401/podrobnosti