Definitivní systém DPH a jeho dopad na výběr daně

The definitive VAT system responds to the shortcomings of the current temporary system. In particular, it should address large-scale tax frauds, such as the Missing Trader IntraCommunity, which takes billions of euros a year from Member States' tax revenues. The definitive VAT system should reduce the possibilities of carousel fraud for intra-community transactions through the collection of VAT by the supplier in the same way as for domestic transactions. The tax collection by the supplier would change the administrative costs of the tax administrator. This thesis focuses on analysing the change in these administrative costs.