Template-Type: ReDIF-Article 1.0
Author-Name: Ludmila Opekarová
Author-Name: Věra Mulačová
Author-Name: Hana Ezrová
Author-Name: Romana Píchová
Title: Tax harmonisation in free trade EU – reflection on the possibilities of tax evasion – part 1
Abstract: In the theoretical part of article No. 1 describes the principle of VAT taxation; taxation rate –we distinguish the standard rate and the reduced rate; levitation of VAT; who is the tax payer and especially if it is advantageous or disadvantageous to be or not to be the tax payer and if it possible effectively prevent tax evasion. Every country in the European Union has to assess the standard minimum rate of 15% and the reduced minimum rate of 5%. VAT taxation is a very current theme and to be the VAT tax payer is usually advantageous. It is accepted especially in international trade in the European Union. Harmonizace DPH v rámci volného obchodu EU – reflexe na možnosti daňových úniků – část 1
Keywords: value added tax, VAT, rates, standard rate, reduced rate, tax payer, return, recapitulative statement, tax evasion, EU, DPH, základní sazba, snížená sazba, plátce daně, daňové přiznání, souhrnné hlášení, daňový únik, EU plnění
Journal: Littera Scripta
Volume: 4
Issue: 1
Year: 2011
Month: May
DOI: 10.36708/LS.2011.I01.005
File-URL: https://littera-scripta.com/articles/tax-harmonisation-in-free-trade-eu-reflection-on-the-possibilities-of-tax-evasio-44ce9561
File-Format: text/html
Handle: RePEc:rsg:littra:2011-005