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Year of publication
Subject
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VAT evasion 3 Betrug 2 Carousel fraud 2 Criminal tax law 2 Czech Republic 2 Fraud 2 Sales tax 2 Specific reverse charge 2 Steuerstrafrecht 2 Tschechien 2 Umsatzsteuer 2 Außenhandel 1 Czechia 1 Economic crime 1 Estimation theory 1 Foreign trade 1 MTIC 1 MTIC fraud 1 Poland 1 Polen 1 Schätztheorie 1 Steuereinnahmen 1 Steuervermeidung 1 Tax avoidance 1 Tax revenue 1 Wirtschaftskriminalität 1 carousel fraud 1 estimation method 1 international trade 1 missing trader intracommunity 1 specific reverse charge 1 trade balance analysis 1
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Online availability
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Free 2 Undetermined 1
Type of publication
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Article 3
Type of publication (narrower categories)
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Article in journal 2 Aufsatz in Zeitschrift 2 Article 1
Language
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English 3
Author
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Zídková, Hana 3 Čejková, Eliška 2 Arltová, Markéta 1 Vaškovič, Miroslav 1
Published in...
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European Financial and Accounting Journal 1 European financial and accounting journal : EFAJ 1 International journal of economic policy in emerging economies : IJEPEE 1
Source
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ECONIS (ZBW) 2 EconStor 1
Showing 1 - 3 of 3
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The volume of MTIC fraud between Poland and Czechia in electronic devices trade : general method of carousel fraud estimation
Vaškovič, Miroslav; Zídková, Hana; Arltová, Markéta - In: International journal of economic policy in emerging … 20 (2024) 2, pp. 126-145
Persistent link: https://www.econbiz.de/10015402745
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The impact of specific reverse charge on waste and scrap on tax revenues in the Czech Republic
Čejková, Eliška; Zídková, Hana - In: European Financial and Accounting Journal 14 (2019) 1, pp. 65-83
a specific reverse-charge implemented in the Czech Republic on waste and scrap in 2011. The analysis employs trade … size of the carousel fraud existing prior to the implementation of the specific reverse charge in the CR. The volume of the …
Persistent link: https://www.econbiz.de/10012623015
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Cover Image
The impact of specific reverse charge on waste and scrap on tax revenues in the Czech Republic
Čejková, Eliška; Zídková, Hana - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 65-83
a specific reverse-charge implemented in the Czech Republic on waste and scrap in 2011. The analysis employs trade … size of the carousel fraud existing prior to the implementation of the specific reverse charge in the CR. The volume of the …
Persistent link: https://www.econbiz.de/10012119057
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