The Diploma Thesis deals with estimation Value-Added Tax (VAT) Gap in the Czech Republic during 2009-2014.
In the first part of the thesis, the notion of Value-Added Tax Gap and their related notions are defined on the basis of specialized literature and available Internet sources and basic methods of its estimations are presented. In this part are also presented available Value-Added Tax Gap estimations for Czech Republic.
In the second part of the thesis, Czech Value-Added Tax Gap is measured using three methods presented in theoretical part. In this part is also shown the exact procedure for possible replication of estimation and also shown comparison between available estimations for Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:257648 |
| Date | January 2016 |
| Creators | Kaňka, Stanislav |
| Contributors | Moravec, Lukáš, Jiří, Jiří |
| Publisher | Česká zemědělská univerzita v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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