Tax harmonisation in free trade EU – reflection on the possibilities of tax evasion – part 1

Ludmila Opekarová, VÄ›ra MulaÄ ová, Hana Ezrová and Romana Píchová

Littera Scripta, 2011, vol. 4, issue 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 – Ä Ã¡st 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 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:rsg:littra:2011-005

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