Všeobecný přenos daňové povinnosti a cash-flow veřejných rozpočtů České republiky

Růžena Kohoutková, Hana Zídková
2015 Acta Oeconomica Pragensia  
Reverse charge is currently used as a measure against VAT carousel fraud. Its extension to all goodsand services is discussed among the tax policy makers at the national and EU level. Opponentsof general reverse-charge argue that this method of VAT collection would completely changethe nature of the VAT system. One of the practical drawbacks of reverse charge is the negativeimpact on the cash flow of the public budgets. This article quantifies the average monthlyfinancing available to the State
more » ... thanks to delayed repayments of input tax to VAT payers underthe normal VAT system. This amount equals to almost 53 billion CZK and represents the negativeimpact of the general reverse charge on the cash flow of the public budgets. A change in thedeadline for remitting VAT or introducing VAT advances to be paid prior to the final tax paymentwould reduce the negative influence on public finances.
doi:10.18267/j.aop.491 fatcat:kqlo2q2pz5fshegqegsn3h3yju