Publication details
Zvláštní způsoby zdanění a inkaso veřejných rozpočtů u daně z přidané hodnoty
| Title in English | Specific methods of VAT taxation and incomes of public budgets |
|---|---|
| Authors | |
| Year of publication | 2021 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | In addition to the standard method of taxation, the Value Added Tax Act regulates two specific methods introduced in order to reduce VAT fraud – the regime of transferred tax liability (reverse charge) and the so called special method of securing the tax. In the following text, the specifics of the value-added tax administration depending on the statutory (or voluntarily chosen) method of taxation and the related effects on the collection of public budgets will be pointed out. An integral part is pointing out the effects of the chosen method of taxation on tax subjects, either on the part of the supplier or on the part of the customer. |