H26 - Tax Evasion and AvoidanceNávrat zpět

This paper deals with the repayment of the excise duty on Green Diesel, which is one type of support for Czech farmers. The aim is to identify the current problems of farmers by using analysis of this support. On the basis of a model example, by comparing the farmer and the transporter, the point of view of equity of taxation is assessed. The tax burden on the transporter is greater than the tax burden on the farmer, which is against the rule of horizontal equity among tax payers. For this reason some associations propose that the government of the Czech Republic should either reduce the excise duty rate on Diesel or support other businesses too, e.g. Professional Diesel for transporters. This paper also focuses on the risk of tax evasion related to this measure. Theoretically, some ways by which tax evasion could be perpetrated are implied for farmers and predicted for transporters. In the course of the research some weaknesses which could be illegally exploited by fuel sellers for their own enrichment were identified. Another problem lies in claiming the repayment of the excise duty on Green Diesel because some wholesale fuel sellers assign different Combined Nomenclature codes to Diesel. It causes trouble to farmers when dealing with the tax authorities and it complicates smooth execution of checking. Provided Green Diesel is abolished, it is proposed to substitute it with a tax refund or an increase in the flat rate percentage of costs in the Income Tax Act.

Value added tax is a significant source of financing of public budgets of the national economies, as well as the source of funding of the European Union. A functioning system of value added taxation is a condition for inclusion of countries into the European Community. Therefore to deal with the conditions and factors affecting value added tax and to analyze it on the national and international level is important. The paper presents and contributes to the analysis of tax evasion on value added tax in Slovakia. Under review are the development, forms, causes and consequences of value added tax evasion with the application on the conditions in Slovak republic. Solving the problems of tax evasion has also a European and international context, which is the part of the scientific research.

This article deals with the harmonization of corporate income tax in the European Union. It presents a brief historical development of the harmonization efforts, describes the main principles of the common consolidated corporate tax base for income tax (CCCTB), as it presents the latest proposal for a Council Directive submitted by the European Commission in March 2011, and analyzes the positive, and negative aspects of this proposal both from the perspective of corporations, and of EU Member States. In conclusion briefly summarizes the political - economic barriers that still prevent a faster progress to harmonize corporate income tax in the EU.