Modelové řešení výpočtu DPH gap v České Republice
Model Solution of Сalculating VAT Gap in the Czech Republic

Summary/Abstract: The main sources of the state budget are tax incomes. Tax collection has a key role in adherence to the planned state budget deficit. The economic recovery accompanied by an increase in GDP has a fully positive impact on the budget only if it is possible to collect the correct amount of tax as well. The term tax gap is the difference between the tax that should be paid on the basis of all economic activities undertaken and the taxes actually collected. Generally, it consists of both declared but unpaid tax obligations, as well as the avoidance of taxes under applicable law (called tax avoidance) and further intentional illegal evasion violating the law (called tax evasion). The tax gap also involves any untaxed income from the grey economy. Due to the extension of the tax gap problem as a whole and the importance of VAT, the attention is paid to the VAT gap only. The essence of the research is to point out the impact of the VAT tax gap on the fiscal revenues of the budget of the Czech Republic and the EU. There is designed own model of determining the VAT gap.

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