The aim of this master thesis is to suggest measures, which could eliminate the illegal use mineral oils exempted from excise duty. At first, these oils are identified in the work, and with using market analysis are detected, if they could be used illegally. These commodities are with CN 2710 19 91 to 99, waste oils and Fatty acid methyl ester/Rapessed oil methyl esters. It is also tested on data from statistical office, whether the abuse is actually occurring. The last part of the thesis is devoted to suggestions of measures, which should lead to the reduction of tax evasion on excise duty. Measures are designed separately for each of the identified commodities, tak-ing into account the fact whether the problem is a national or international.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431255 |
| Date | January 2017 |
| Creators | Ambrůzová, Kateřina |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.009 seconds