Open Access
SHS Web of Conf.
Volume 92, 2021
The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
Article Number 02036
Number of page(s) 7
Section Behavioral Economics and Decision-Making
Published online 13 January 2021
  1. Kliestik, T., Misankova, M., Valaskova, K., Svabova, L. (2018). Bankruptcy prevention: New effort to reflect on legal and social changes. Science and Engineering Ethics, 24(2), 791-803. [Google Scholar]
  2. Jecminek, J., Moravec, L., Kukalova, G. (2020). Impact of aggressive tax planning on collection of income tax on legal entities. Politická Ekonomie, 68(1), 3-17. [CrossRef] [Google Scholar]
  3. Alm, J. (2019). What motivates tax compliance? Journal of Economic Surveys, 33(2), 353-388. [CrossRef] [Google Scholar]
  4. De Simone, L., Lester, R., Markle, K. (2020). Transparency and tax evasion: Evidence from the foreign account tax compliance act (FATCA). Journal of Accounting Research, 58(1), 105-153. [CrossRef] [Google Scholar]
  5. Kouba, T. (2016). The crime and the rationality in the area of tax evasions and tax arrears. Český finanční a účetní časopis, University of Economics, Prague, 2016(1), 83-97. [Google Scholar]
  6. Stavjanova, J., (2018). Estimates of tax evasions in the czech republic based on analysis of non-observed economy. Politická Ekonomie, 66(5), 569-587. [CrossRef] [Google Scholar]
  7. Demir, B., Javorcik, B. (2020). Trade policy changes, tax evasion and Benford’s law. Journal of Development Economics, 144, UNSP 102456. [CrossRef] [Google Scholar]
  8. Cristea, L.A., Voda, A.D., Ciocanea, B., Luca, M. (2020). Is the tax burden a generating factor of fiscal evasion in South-East Europe? Proceedings of the Conference on Economies of the Balkan and Eastern European Countries (pp. 153-169). Bucharest. [Google Scholar]
  9. Hoseini, M. (2020). Value-Added tax, input-output linkages and informality. Economica, 87(347), 813-843. [CrossRef] [Google Scholar]
  10. Moravec, L., Kukalova, G. (2014). Investments allocation tax factors in pre-crisis time. Proceeding of the 11th International Scientific Conference on European Financial Systems 2014 (pp. 396-402). Lednice. [Google Scholar]
  11. van der Hel-van Dijk, L., Griffioen, M. (2016). Tackling VAT-fraud in Europe: A complicated international puzzle. Intertax, 44(4), 290-297. [Google Scholar]
  12. Czechia. (2004). Zákon 235/2004 Sb., zákon o dani z přidané hodnoty. Retrieved from: [Google Scholar]
  13. Financial Office of the Czech Republic. (2020). Kontrolní hlášení DPH. Finanční správa. Retrieved from: [Google Scholar]
  14. Balcar, V. (2017). Zajišťovací příkaz a další zajišťovací instrumenty daňového řádu. Praha: C.H.Beck. [Google Scholar]
  15. Balcar, V. (2019). Securing order. Financial Law Review, 15(3), 20-37. [CrossRef] [Google Scholar]
  16. Arltova, M., Pavel, J., Tepperova, J., Zidkova, H., (2020). what are effective measures against vat evasion? Evidence from the Czech Republic. Ekonomický Časopis, 68(2), 147-167. [Google Scholar]
  17. Financial Office of the Czech Republic. (2020). Analýzy a statistiky. Finanční správa. Retrieved from : [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.