How to Avoid the Usual Price Rule on the Fuel Market in the Czech Republic
The paper deals with value added tax evasions on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2016-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/64/1/0351/ |