Lukáš Moravec
Biographic Data
| ID | 4125690 |
|---|---|
| NAME | Lukáš Moravec |
| GIVEN NAMES | Lukáš |
| FAMILY NAME | Moravec |
| SIGNATURE | MORAVEC L |
| AFFILIATIONS | Czech University of Life Sciences Prague |
| ORCID | 0000-0002-7713-4221 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 1 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2018 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 1 |
Recovery of Claims Arising from Abuse of Non-insurance Social Security Benefit System
The paper presents the volume of debts incurred as part of non-insurance social security benefits in the Czech Republic from 2016 to 2020 and defines the structure of these debts by individual types of non-insurance social security benefits, where 25% is attributable to parental allowance, followed by housing allowance (17%) and subsistence allowance (20%). The analysis deals with the number of debts broken down into paid, collected, settled by o…
Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities
In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses across the European Union, the United Nations Conference on Trade and Development (UNCTAD) methodology uses FDI data and a list of so-called offshore financial centres. According to the IMF methodolog…
VAT Gap Estimation - Czech Republic Case Study
The paper deals with the estimation of the Value Added Tax Gap in the Czech Republic during the years 2009-2014. In the introduction, the term of Value Added Tax Gap and related terms are defined following available approaches and different methods of the Value Added Tax Gap estimation are presented. In the analytical part of the paper, the Czech Value Added Tax Gap is measured using three applicable methods - the decomposition of the gap on the …
VAT Gap Estimation - Czech Republic Case Study
The paper deals with the estimation of the Value Added Tax Gap in the Czech Republic during the years 2009-2014. In the introduction, the term of Value Added Tax Gap and related terms are defined following available approaches and different methods of the Value Added Tax Gap estimation are presented. In the analytical part of the paper, the Czech Value Added Tax Gap is measured using three applicable methods - the decomposition of the gap on the …
VAT Gap Estimation - Czech Republic Case Study
The paper deals with the estimation of the Value Added Tax Gap in the Czech Republic during the years 2009-2014. In the introduction, the term of Value Added Tax Gap and related terms are defined following available approaches and different methods of the Value Added Tax Gap estimation are presented. In the analytical part of the paper, the Czech Value Added Tax Gap is measured using three applicable methods - the decomposition of the gap on the …
Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities
In this paper, estimates of tax losses as a result of aggressive tax planning are presented using two different methodological approaches. While the International Monetary Fund (IMF) methodology addresses profit shifting and corresponding tax losses across the European Union, the United Nations Conference on Trade and Development (UNCTAD) methodology uses FDI data and a list of so-called offshore financial centres. According to the IMF methodolog…
Recovery of Claims Arising from Abuse of Non-insurance Social Security Benefit System
The paper presents the volume of debts incurred as part of non-insurance social security benefits in the Czech Republic from 2016 to 2020 and defines the structure of these debts by individual types of non-insurance social security benefits, where 25% is attributable to parental allowance, followed by housing allowance (17%) and subsistence allowance (20%). The analysis deals with the number of debts broken down into paid, collected, settled by o…
Economics (3 works) · Business (2 works) · Corporate Taxation and Avoidance (2 works) · Fiscal Policy and Economic Growth (2 works) · Macroeconomics (2 works) · Public economics (2 works) · Taxation and Compliance Studies (2 works) · Value-added tax (2 works) · Actuarial science (1 work) · Ad valorem tax (1 work)