European Financial and Accounting Journal 2013, 8(3):74-93 | DOI: 10.18267/j.efaj.108

Changes in the Value Added Tax as the Tool against the Global Crisis

Alena Dugová
Mgr. Ing. Alena Dugová - Ph.D. student; Department of Public Finance, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic; .

As a result of the global economic crisis the governments of the states has been forced to present various proceedings especially in field of taxation to maintain or increase the tax revenues and to safe economy. Majority of the states decided to make changes inter alia in indirect taxation as the tool against the crisis. Some of the actions planned the short term effects and some of them are rather as the long term arrangement to fight against crisis. The states usually increased the VAT rates to maintain or increase the public revenues. However, states also launched the proceedings against the tax frauds especially in VAT area where the tax frauds are very frequent. Results of this research might be useful as the inspiration for other states in the global economy.

Keywords: Anti-fraud tool, Tax frauds, VAT rates
JEL classification: H20, H26

Published: October 1, 2013  Show citation

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Dugová, A. (2013). Changes in the Value Added Tax as the Tool against the Global Crisis. European Financial and Accounting Journal, 8(3), 74-93. doi: 10.18267/j.efaj.108
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