Dissertations / Theses on the topic 'Value-added tax. Tax evasion. Tax amnesty'

The subject of this thesis is particularly the issue of domestic reverse charge procedure as a tool in the fight against tax evasion on value added tax (VAT) and its planned expansion. The reverse charge is not the only tool in the fight against evasion of VAT in the Czech Republic. The thesis therefore analyzed and used other tools. These instruments are inspection report, institute an unreliable payer, liability for unpaid VAT and EET. In conclusion, there is the comparison of individual instruments.

This dissertation comprises three chapters. The first chapter investigates whether consumers can help governments improve firm compliance with the Value Added Tax. It exploits quasi-experimental variation from a government program from Sao Paulo, Brazil that created monetary rewards for consumers to ask for receipts. To assess how incentives to consumers can be effective despite potential collusion opportunities, I construct datasets for 1 million firms, 40 million consumers, and 2.7 billion receipts. I estimate that revenue reported in retail increased by at least 22% over four years. The estimated compliance effect is stronger for sectors with a high volume of transactions and small receipt values, consistent with a model in which there are fixed costs to negotiate collusive deals to avoid issuing receipts. Furthermore, the effect has an inverted-U shape with respect to firm size. This result is consistent with a model of higher baseline compliance among larger firms, and in which shifts in audit probability from consumer monitoring increase in firm size. I find no effects on exit rates or formal employment decisions.

This thesis deals with tools against tax evasion of value added tax. The main aim of this work is to analyse tools that either have been implemented in the Czech Republic and the European Union already, or, it is being planned to be introduced in the near future, and then, to evaluate their impact and effectiveness. Theoretical points and analysis of the tools take the first part of this thesis. It is a description of the principle of the functioning of value added tax, definition of tax evasion, legislative regulation of value added tax, and current forms of tax evasion. In the second part, every tool is being analysed, described the basic principles of the functioning, legislative regulation, and analysis of its advantages and disadvantages. It deals with VAT control report, electronic records of sales, reverse charge, concept of liability, comprehensive reporting and VIES.

The thesis deals with individual  measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is  summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice  against them in the Czech Republic.

The main aim of presented thesis is an analysis of value added tax since its existence until 2013. The first part consists of tax theory and general explanation of tax terminology. The next part describes tax system in the Czech Republic. However, the last two captures are the most important parts. The first capture of these two summarises the changes in the tax rates within the specific time frame and the consequences on the individual users, the consumer prices and state income. The second part concentrates on tax evasion problem and its prevention. There is also a list of noticeable tax evasion cases which came to light in the Czech Republic.

This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.

Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Following part illustrates several cases of evasion happend in the Czech Republic between 2008 -- 2012. I conclude the analysis of give problem with the chapter dedicated to discussion of issues used in the fight against tax evasion.

The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.

The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.

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This research aimed to investigate the influence of organizational culture in decisions involving the appropriation of tax credits of Brazilian value-added tax. The research takes into consideration the corporate and tributary contemporary environment, where this practice has been used as means of management and control. This indicates a supposedly universal trend within this environment. As either there are not enough studies on tax and fiscal fields or we could not find them, when it comes to theory, this thesis adapts the studies of Zuber (2007), Zuber and Sanders (2013) and Blanthorne and Kaplan (2008). One hundred and sixteen postgraduate alumni and professionals in the tax area answered the questionnaires. The analysis of these questionnaires yielded the necessary data for this study. Data analysis was performed using non-parametric Mann-Whitney and Kruskal-Wallis tests. This thesis s hypothesis is that behavior related to credit appropriation decisions is in accordance with the whatever organizational culture one is immersed in, whether it is aggressive or not. Statistical results by group difference indicate that there is influence of organizational culture on behavior regarding credits of Brazilian value-added tax. According to the results, the financial situation (surplus or deficit) as well as moral, ethical, and legitimacy issues that arise from such decisions can also influence the tax credit decision making process. This research helps companies to identify whether employees in the tax department who decide on the appropriation of Brazilian value-added tax are acting in accordance with corporative guidelines (aggressive or conservative), including the knowledge as one of the features considered in the study. This research also contributes to discussions on factors that can encourage tax evasion, while observing the propensity of respondents to adopt situations not expressly provided by the legislation. Additionally, since we also verified the reaction of respondents when subjected to moral and ethical issues, this research contributes to studies that observe taxpayers' behavior and some of their influences.
O presente trabalho objetivou investigar a influência da cultura organizacional nas decisões envolvendo apropriação de créditos tributários das contribuições ao PIS e à COFINS não cumulativos. A pesquisa esteve contextualizada no ambiente corporativo e tributário contemporâneo, onde a cultura tornou-se mais utilizada pelas corporações como instrumento de gestão e controle, apontando para uma tendência a ser seguida pelos indivíduos que a integram. Como há carência de estudos na área tributária e fiscal, e não foram encontrados estudos anteriores sobre o tema, utilizou-se como ferramenta a adaptação dos estudos de Zuber (2007), Zuber e Sanders (2013) e Blanthorne e Kaplan (2008). Os dados para a pesquisa foram obtidos pela aplicação de questionários, respondidos por 116 ex-alunos de cursos de pós-graduação lato sensu e profissionais da área tributária. O tratamento dos dados foi realizado por meio de testes não paramétricos de Mann-Whitney e Kruskal-Wallis. A hipótese de estudo é que o comportamento atinente às decisões de apropriação de crédito das contribuições estão em consonância com a cultura organizacional, independentemente de ela ser agressiva ou não. Os resultados estatísticos por diferença de grupos indicam que há influência da cultura organizacional no comportamento atinente aos créditos das contribuições ao PIS e à COFINS. Segundo os resultados, a situação financeira (superavitária ou deficitária), assim como questões morais, éticas e de legitimação das decisões, também podem influenciar decisões de crédito tributário. O presente trabalho contribui para que as empresas identifiquem se os colaboradores da área tributária que decidem sobre a apropriação de créditos de PIS/COFINS estão agindo em consonância com as diretrizes corporativas (agressivas ou conservadoras), incluindo o item conhecimento como uma das características ponderadas no estudo. A presente pesquisa contribui também com as discussões sobre fatores que podem motivar a evasão fiscal ao observar a propensão dos respondentes a adotar situações não expressamente previstas na legislação. Adicionalmente, a presente pesquisa contribui com estudos que observam o comportamento do contribuinte e algumas de suas influências, ao verificar qual a reação dos respondentes ao serem submetidos a questões morais e éticas.

The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.

碩士
國立臺中科技大學
企業管理系事業經營碩士班
101
From the practice of current business tax, the business entity usually evades the business tax against invoice and business income skipping and input tax and expense padding. How to block the tax skipping, especially for the severe tax skipping by limited human resource has been the biggest goal that the taxing authority shall strive for. This study detects the evasion of value-added tax and further carries out positive research against the creation of decision tree, discriminant analysis, logistic binary regression model. The result shows that the accuracy of logistic binary regression model is 89.3%, which is higher than the forecasting accuracy of discriminant analysis of 87.7%. The forecasting accuracy of decision tree is even up to 95.7%. We hope this can enable the taxing authority to investigate and prevent the relevant severe tax skipping more efficiently. The best investigation model can be applied by relevant taxing authorities to crack down on illegal practices and holding back tax skipping in order to maintain the taxation justice and increase the income.

碩士
國立屏東大學
國際貿易學系碩士班
105
In this study, the Ministry of Finance Southern Taxation Bureau under the jurisdiction of a branch of the taxable businessmen and not taxable business people to declare the actual tax information reported 212 samples from the 2012 to 2014 research on tax evasion risk factor by Data mining technology and Logistic regression model.The model study value - added business tax evasion risk factor. The results show that the neural network classification model has a precision rate of 64% and the comprehensive accuracy rate is up to 64.15%,The other ,in the three various variables, Annual invoice amount / annual invoice amount, Annual cost and expense / annual invoice amount, Annual Value Added / Annual Profit Standard Gross Margin, can give the references whether the taxpayers to escape the business tax for tax officers.

and keywords New methods of combating VAT evasion The topic of this work is the rating of the current situation regarding value added tax evasions, which rates the situation de lege lata, identifies its shortcomings and proposes de lege ferenda solutions that could prevent or at least reduce such evasions. The theses also shows practical examples and tries to present situations that can actually occur in the environment of taxes. The first chapter is focused at general description and introduction to the topic of value added tax, while it is very briefly explaining its basic design elements. It also outlines the nature of tax evasion. The second chapter focuses on the limits of financial administration, which lie mainly in its limited staffing capabilities. The chapter emphasizes the need for automation and explains its practical benefits, outlining the basic framework of most tools to fight against tax evasion. The third chapter describes specifically the issue of the so-called control report, points out its predominant strengths and presents it as one of the successful tools in the fight against tax evasion. At the same time, however, the shortcomings of the current legislation are rated and de lege ferenda solutions are proposed. The fourth is focused at the issue of the so-called electronic...

The topic of my diploma thesis is: The Account Mistakes and Tax Evasion. I chose this topic because tax has become a common part of our lives and that is why it is important to know about the problems as much as possible to avoid possible mistakes and faults. It is interesting that the most of account and tax mistakes do not appear in unusual situations but in common and everyday cases. The group of the problems connected with accountancy and taxation is realy wide and alternatives of account and tax faults are infinite. The goal of this work is to least partly contribute to elimination of these faults. I explain the interpretation of a mistake in the resorts of law, accountancy and taxation in the teoretical part. I give the most often mistakes in the resort of accountancy in costs. The theoretical part also contains the most common mistakes in the resortof taxation, especially of income tax of physical and legal entity. The practical part contains examples of tax evasion and the resort where it occur most frequently. Part of my practical work also mention examples of tax evasion of value added tax, fuel, problems in the resort of foreign workers and evasion caused of denatured alcohol.

碩士
朝陽科技大學
財務金融系
107
This study collects 325 samples from a branch of the National Taxation Bureau of the Ministry of Finance in 2017. We use 9 Risk Factors of Value-Added Tax Evasion as independent variables. The data of Violation Tax is referred to as dependent variable. A multiple linear regression is conducted to explore the influence of independent variables on dependent variables. The empirical findings are as follows: In terms of trading industry and service industry, the amount between capital and responsible person's annual income, the amount of responsible person's tax with holders, actual payment tax, net operating profit, stockholders current liabilities, filing offset against business tax payable for the final period of the reporting year have significant and positive influence on Violation Tax, the annual offset against business tax payable is greater than the annual output tax、rate of value-added rate、gross profit ratio have significant and negative influence on Violation Tax. In terms of manufacturing and construction industry, the annual offset against business tax payable is greater than the annual output tax have significant and positive influence on Violation Tax.

Studying how firms and individuals respond to tax policy changes is key to assess their trade-off between equity and efficiency. Among individuals, taxpayers at the top of the income distribution have received special attention in the Public Economics literature. Progressive tax systems disproportionately rely on high income individuals to raise revenues, making them susceptible to strategies adopted by these taxpayers to reduce their tax liability. In the first two chapters of this dissertation, I provide new empirical evidence on the characteristics of high income individuals that can inform the design of tax policies. Chapter 1, focusing on the UK, shows that migrants have become more prevalent among high income individuals, thus altering the composition of individuals in the top 1 percent. Chapter 2, focusing on Italy, provides evidence of long term persistence in economic status among present-day descendants of noble dynasties. These chapters shed light on the characteristics of high income taxpayers and their path to the top of the distribution in these two countries. Understanding the composition of individuals at the top of the income distribution is key for analyzing their response to tax policies and for informing the trade-off between equity and efficiency. Firms too are a central part of the tax system of developed countries. They remit payment of the vast majority of government revenues, either fulfilling their own tax liabilities or on behalf of third parties. As a result, governments implement enforcement strategies to reduce evasion while minimizing their costs. In Chapter 3, I analyze one of these government interventions aimed at curbing tax evasion of Value Added Tax (VAT) in Italy and I provide evidence on a new margin of response adopted by businesses. As the government shifted the responsibility to remit VAT from the seller to the buyer for a subset of transactions in the economy, it altered the distribution of costs between the two sides of the transaction. I show that smaller firms face the largest increase in costs and, thus, exhibit higher exit rates, leading to higher market concentration. Chapter 1, which is joint work with Arun Advani, Felix Koenig, and Andy Summers, studies the contribution of migrants to the rise in UK top incomes.Using administrative data on the universe of UK taxpayers we show that migrants are over-represented at the top of the income distribution, with migrants twice as prevalent in the top 0.1 percent as anywhere in the bottom 97 percent. These high incomes are predominantly from labor, rather than capital, and migrants are concentrated in only a handful of industries, predominantly finance. Finally, we calculate the contribution of migrants and natives to the observed growth in the UK top 1 percent income share over the past 20 years. We find that almost all (92 percent) of the observed growth can be attributed to migration. Chapter 2 documents that present-day descendants of aristocratic dynasties enjoy high economic status in Italy, several decades or centuries after their ancestors received a title. Over this period of time, Italy experienced wars, annexations, political reforms, and a structural transformation of the economy. Yet, the income distribution of noble taxpayers living in Milan in 2005 is shifted to the right relative to the one of all other taxpayers. On average, noble descendants obtain 41,125 Euros (or 1.77 times) more, controlling for observables. Moreover, aristocrats are three times more likely to be involved in firms, either as shareholders or company officials. Chapter 3 analyzes how firms and markets adapt to a reform of the collection of Value Added Tax (VAT), combining a new administrative dataset on firm-to-firm links from Italy and a quasi-experimental research design. The reform shifted the responsibility to remit payments of VAT from sellers to “trusted" buyers, such as government entities and large firms. I present three main findings. First, firm-to-firm links subject to the new rules are more likely to become inactive after the introduction of the new rules. Second, I find that the reform was costly for the average firm. Firms more exposed to the reform experienced lower sales and higher exit rates, relative to the counterfactual. Third, I document that the burden of the reform was not evenly distributed across firms. Small firms were hit hardest, while large firms did not appear to be negatively affected. As a result, I show that markets more exposed to the reform became more concentrated.

Com o fim do controlo físico na circulação intracomunitária de mercadorias, e tendo em conta o período de crise económico-financeira que afecta particularmente a UE, surgem esquemas fraudulentos de dedução do IVA no comércio intracomunitário, sendo a fraude “carrossel” um dos que assume maior destaque. Tendo em conta que o IVA é dos impostos com maior peso na produção de receita fiscal de um país, os esquemas de fuga tributária conduzem não só a perdas significativas de receitas estatais mas também ao agravamento das obrigações e consequentes custos para operadores honestos e distorção da concorrência, questão que assume maior importância dada a vulnerabilidade dos países da UE face à crise. Assim, propomo-nos conhecer as medidas de prevenção e esforços conjuntos empreendidos pelos Estados-Membros e restantes entidades responsáveis, explorando a implementação do reverse-charge como forma de combater a fraude do operador fictício.
With the end of physical control in intra-Community movement of goods, and passing through a period of economic and financial crisis affecting particularly the EU, fraud schemes appear to abusively deduct VAT in intra-Community trade, mainly “carousel” fraud. VAT is one of the most important taxes for the tax revenue of a country, therefore fraud schemes not only lead to significant loss of state revenues but also increase the obligations and related costs for honest traders and distortion of competition. This subject is very important given the vulnerability of the EU countries to the crisis. We will try to understand the preventive measures and efforts undertaken by Member States and other entities, exploring the implementation of the reverse-charge as a solution to combat missing trader fraud.

This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...

This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...

This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...