Hungarian Government on the Whitening of the Economy Measures to Stabilize the Budget

The Hungarian government developed a package of tools for improving legal control and compliance for Hungarian companies and entered into force between 2012 and 2021. Part of this complex package of measures sought to broaden the tax base without raising taxes, while others sought to reduce the size of the black economy by reducing the amount of illegally available benefits. The level of compliance may increase, as inspections are continuous, the risk of failure is high, and compliance with legal actions does not require a large intellectual or financial expense from the taxpayer. Part of this package was the obligation to use online cash registers, the introduction of reverse charge VAT, the targeted reduction of VAT rates, the introduction of an electronic goods tracking and verification system, and the introduction of online invoicing.

Farmer Friendly Solar based Virtual Fencing for Rural Agriculture with Battery Reverse Charge Protection

Solar-based virtual fences use the principle of converting solar energy into electrical energy and giving electric shock while touching the fences. Electronic fence systems are used at many places such as forest areas, farms, etc. To protect those places against animals and thefts solar energy is converted to electrical energy to provide the necessary voltage for electrical fences As the Unregulated DC voltage from the solar energy is converted to regulated DC voltage and further converted to AC voltage using an inverter. And this electrical energy is used to give short but sharp shocks to the animals or anyone who touches the fence, But there is life threat through electrical shocks, as even though it is a short time shock it will be dangerous to life as it electrical energy and there will be chances of death, So we proposed a model of VIRTUAL FENCING technique which protects the farmland by scaring away the animals which tries to enter the fence protected land and at the same time it alerts the owner about the intrusion and lets the owner choose the type of defense to use remotely which is made possible in our model through a GSM module.

Zvláštní způsoby zdanění a inkaso veřejných rozpočtů u daně z přidané hodnoty

In addition to the standard method of taxation, the Value Added Tax Act regulates two specific methods introduced in order to reduce VAT fraud – the regime of transferred tax liability (reverse charge) and the so-called special method of securing of the tax. In the following text, the specifics of the value added tax administration depending on the statutory (or voluntarily chosen) method of taxation and the related effects on the collection of public budgets will be pointed out. An integral part is pointing out the effects of the chosen method of taxation on tax subjects, either on the part of the supplier or on the part of the customer.

Is VAT Administration System Efficient? The Case of the Czech

This paper is focused on the efficiency of VAT collection under the standard credit invoice method. It discusses several approaches on how to evaluate the efficiency of the VAT system. The authors create their own indi­cator called the C-Coefficient that determines how many times must one unit of currency be checked by the financial authority to collect it into public budgets. The C-Coefficient is calculated from the data on VAT revenues and total VAT paid on all taxable supplies performed in the economy. The concrete results are shown for the Czech Republic for the period 2005 to 2018. The C-Coefficient reaches the values between 7.92 and 11.56, meaning that in the most efficient year (2018) the tax authorities had to inspect each collected CZK more than 7 times, whereas in the least ef­ficient year (2008) they had to audit each collected CZK more than 11 times. Authors also discuss what influences the C-Coefficient. Among impor­tant factors are measures against VAT fraud, especially the specific reverse charge, as well as the number of VAT payers in the pro­duction and distribution chain and the difference between the average VAT rates applicable on final and intermediate consumption.

Wpływ mechanizmu odwrotnego obciążenia na działalność małych i średnich przedsiębiorstw z branży budowlanej

Powodem wprowadzenia mechanizmu odwrotnego obciążenia w branży budowlanej były zaobserwowane nieprawidłowości w zakresie rozliczeń podatku VAT. Celem rozważań prowadzonych w artykule jest analiza istoty mechanizmu odwrotnego obciążenia VAT jako instrumentu do zwalczania oszustw podatkowych i jego ocena z trzech punktów widzenia: konstrukcji przepisów podatkowych oraz ryzyka podatkowego w związku z ich stosowaniem przez przedsiębiorstwo, branży, w której zastosowano mechanizm reverse charge oraz sektora małych i średnich przedsiębiorstw, które świadczyły usługi budowlane objęte mechanizmem odwrotnego obciążenia. W artykule zastosowano metodę ustrukturyzowanych wywiadów z właścicielami małych i średnich przedsiębiorstw z branży budowlanej. Odpowiedzi przedsiębiorców pozwoliły autorce przedstawić w ogólnym zarysie problemy w rozliczaniu usług budowlanych w Polsce po wprowadzeniu mechanizmu odwrotnego obciążenia. W artykule posłużono się krytyczną analizą aktów prawnych regulujących funkcjonowanie mechanizmu reverse charge. Zmiana legislacyjna dotycząca poboru podatku od transakcji związanych z usługami budowlanymi była nieprecyzyjna m.in. przez brak definicji podwykonawcy. Ustawodawca, widząc skalę problemów i nieefektywność zmiany legislacyjnej, po niespełna dwóch latach zastąpił odwrotne obciążenie obligatoryjnym systemem podzielnej płatności.