Name of project: The creation of a risk analysis for the purposes of implementing the VAT self-assessment regime in the Czech Republic
Researcher FEM: Ing. Lukáš Moravec, Ph.D.
Budget (CZU): 1.791.076 CZK
Budget (FEM): 298.512 CZK
Project duration: 2018 – 2021
Grant: TACR - ETA programme
Project number: TL01000408
Contact: Ing. Lukáš Moravec, Ph.D.
The aim of the project is to create an analytical core for the new system based on the principle of self-assessment of value added tax. The intention of the project is to achieve savings in administrative costs of VAT payers, there are about 500 thousand in the Czech Republic, and to provide the tax administration with an effective tool for the application of self-assessment for VAT with the minimization of the risk of loss of tax revenues.