-
Is VAT administration system efficient? : the case of the CzechZídková, Hana ; Vrána, TomášThis paper is focused on the efficiency of VAT collection under the standard credit invoice method. It discusses several approaches on how to evaluate the efficiency of the VAT system. The authors ... create their own indicator called the C-Coefficient that determines how many times must one unit of currency be checked by the financial authority to collect it into public budgets. The C-Coefficient is calculated from the data on VAT revenues and total VAT paid on all taxable supplies performed in the economy. The concrete results are shown for the Czech Republic for the period 2005 to 2018. The C-Coefficient reaches the values between 7.92 and 11.56, meaning that in the most efficient year (2018) the tax authorities had to inspect each collected CZK more than 7 times, whereas in the least efficient year (2008) they had to audit each collected CZK more than 11 times. Authors also discuss what influences the C-Coefficient. Among important factors are measures against VAT fraud, especially the specific reverse charge, as well as the number of VAT payers in the production and distribution chain and the difference between the average VAT rates applicable on final and intermediate consumption.Vir: Central European public administration review = Srednjeevropska revija za javno upravo. - ISSN 2591-2240 (Vol. 18, no. 2, Nov. 2020, str. 121-134, 202)Vrsta gradiva - članek, sestavni delLeto - 2020Jezik - angleškiCOBISS.SI-ID - 67511555
Povezava(-e):
http://cepar.fu.uni-lj.si/index.php/CEPAR/article/view/471Dostop do polnega besedila
Digitalna knjižnica Slovenije - dLib.si
Repozitorij Univerze v Ljubljani – RUL
DOI
Avtor
Zídková, Hana |
Vrána, Tomáš
Teme
C-Coefficient |
definitive VAT system |
final consumption |
intermediate consumption |
reverse charge |
VAT efficiency |
collection efficiency |
Czech Republic |
davek na dodano vrednost |
koeficient C |
dokončni sistem |
končna potrošnja |
vmesna potrošnja |
obrnjena davčna obveznost |
učinkovitost |
učinkovitost pobiranja |
Češka
Vnos na polico
Trajna povezava
- URL:
Faktor vpliva
Dostop do baze podatkov JCR je dovoljen samo uporabnikom iz Slovenije. Vaš trenutni IP-naslov ni na seznamu dovoljenih za dostop, zato je potrebna avtentikacija z ustreznim računom AAI.
Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Baze podatkov, v katerih je revija indeksirana
Ime baze podatkov | Področje | Leto |
---|
Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
---|---|
Zídková, Hana | |
Vrána, Tomáš |
Izberite prevzemno mesto:
Prevzem gradiva po pošti
Obvestilo
Gesla v Splošnem geslovniku COBISS
Izbira mesta prevzema
Mesto prevzema | Status gradiva | Rezervacija |
---|
Prosimo, počakajte trenutek.