Application of VAT on intracommunity supplies of goods and services and its potential improvements – Elizaveta Shmeleva
Elizaveta Shmeleva
Master's thesis
Application of VAT on intracommunity supplies of goods and services and its potential improvements
Application of VAT on intracommunity supplies of goods and services and its potential improvements
Abstract:
The creation of the single market in the European Union facilitated the process of trade among the Member States, however, it brought the opportunity for the participants of trade market to find ways to avoid Value-Added Tax on intra-community transactions. This issue makes the government doubt the reliability of the current VAT system in EU as the gap between the VAT expect and actual revenue, nowadays …moreAbstract:
The creation of the single market in the European Union facilitated the process of trade among the Member States, however, it brought the opportunity for the participants of trade market to find ways to avoid Value-Added Tax on intra-community transactions. This issue makes the government doubt the reliability of the current VAT system in EU as the gap between the VAT expect and actual revenue, nowadays …more
Language used: English
Date on which the thesis was submitted / produced: 17. 10. 2018
Identifier:
http://www.vse.cz/vskp/eid/77693
Thesis defence
- Date of defence: 11. 6. 2019
- Supervisor: Hana Zídková
- Reader: Jana Tepperová
Citation record
ISO 690-compliant citation record:
SHMELEVA, Elizaveta. \textit{Application of VAT on intracommunity supplies of goods and services and its potential improvements}. Online. Master's thesis. Praha: University of Economics, Prague. 2018. Available from: https://theses.cz/id/fcjmn3/.
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- autentizovaným zaměstnancům ze stejné školy/fakulty
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola ekonomická v Prazehttp://www.vse.cz/vskp/eid/77693
Vysoká škola ekonomická v Praze
Master programme:
Finance and Accounting
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