Studie Evropské komise: Česko se zlepšuje ve výběru DPH
Evropská komise zveřejnila studii o vývoji daňové mezery na DPH v EU za rok 2021, resp. za období 2017-2021.
Ze zveřejněné studie vyplývá nebývalý pokles daňové mezery na DPH v rámci EU o více než 5 procentních bodů v roce 2021 oproti roku 2019. K významnému poklesu mezery došlo i v případě ČR, a to o více než 7 procentních bodů oproti r. 2019 na hodnotu 7 % teoretického daňového výnosu. Dle studie by měl klesající trend pokračovat i v roce 2022.
Daňová mezera je odhadována jako rozdíl mezi částkou, která byla za daný rok na DPH vybrána a teoretickou daňovou povinností, tj. částkou, která by vybrána být měla. Tento rozdíl je ovlivněn zejména velikostí šedé ekonomiky, velikostí daňových úniků, nesprávně vyplňovanými údaji v daňových přiznáních a podobně.
Příčinou výrazného poklesu VAT Gap v roce 2021 může být mimo jiné vliv pandemie COVID-19 a s tím souvisejících omezujících opatření, v důsledku kterých došlo k přesunu spotřeby do jiných odvětví či upřednostnění bezhotovostních plateb.
| Backcasted series | Full estimates | Forecast | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | |
| Belgium | 6,82% | 11,38% | 9,14% | 12,32% | 10,76% | 10,48% | 10,80% | 9,03% | 12,78% | 13,42% | 11,72% | 13,08% | 14,87% | 13,15% | 9,55% | 12,62% | 10,89% | 12,17% | 11,90% | 12,78% | 13,62% | 6,87% | 11,57% |
| Bulgaria | 35,78% | 38,29% | 46,38% | 35,28% | 26,09% | 22,01% | 19,07% | 24,53% | 16,45% | 27,31% | 24,31% | 26,08% | 21,78% | 16,66% | 22,52% | 19,86% | 12,65% | 8,45% | 11,29% | 10,74% | 7,27% | 4,94% | 5,61% |
| Czechia | 24,49% | 23,73% | 24,11% | 26,32% | 6,99% | 5,01% | 10,61% | 14,46% | 18,26% | 19,83% | 22,73% | 18,17% | 21,26% | 20,15% | 17,67% | 18,41% | 16,02% | 13,13% | 14,05% | 14,08% | 12,14% | 7,01% | 5,28% |
| Denmark | 13,15% | 12,72% | 12,10% | 11,49% | 11,60% | 10,85% | 10,94% | 10,61% | 12,72% | 11,14% | 11,54% | 11,94% | 11,77% | 12,75% | 11,34% | 10,85% | 9,25% | 8,86% | 8,60% | 8,19% | 4,32% | 5,03% | 5,87% |
| Germany | 10,38% | 12,78% | 12,30% | 12,06% | 12,33% | 12,22% | 10,87% | 12,61% | 11,74% | 8,99% | 9,19% | 10,47% | 11,69% | 11,94% | 11,83% | 9,16% | 9,37% | 9,26% | 9,52% | 9,03% | 5,56% | 2,80% | 3,27% |
| Estonia | 10,65% | 14,22% | 14,95% | 15,79% | 21,65% | 12,11% | 8,62% | 7,41% | 17,39% | 10,98% | 12,18% | 14,10% | 14,23% | 15,79% | 12,13% | 7,37% | 7,19% | 6,78% | 5,59% | 5,32% | 4,98% | 1,37% | 0,98% |
| Ireland | 8,48% | 0,51% | 3,00% | 4,91% | 2,05% | 6,25% | 6,21% | 7,65% | 9,70% | 14,04% | 10,94% | 10,23% | 10,23% | 5,26% | 1,74% | 7,30% | 4,82% | 7,42% | 4,95% | 8,21% | 12,71% | 6,68% | - |
| Greece | 15,82% | 13,02% | 13,87% | 18,38% | 19,01% | 21,85% | 22,84% | 22,51% | 20,26% | 26,07% | 22,67% | 30,15% | 24,94% | 28,39% | 22,02% | 25,87% | 24,86% | 29,14% | 25,60% | 23,92% | 20,95% | 17,78% | 10,19% |
| Spain | 6,49% | 8,33% | 9,66% | 6,79% | 5,09% | 0,71% | 1,37% | 9,92% | 21,97% | 34,57% | 11,87% | 16,26% | 12,63% | 14,45% | 11,14% | 7,17% | 7,24% | 7,69% | 6,46% | 7,93% | 5,46% | 0,80% | - |
| France | 4,35% | 6,25% | 7,79% | 8,25% | 7,08% | 6,95% | 7,53% | 7,49% | 9,28% | 13,45% | 8,65% | 7,42% | 11,71% | 10,03% | 10,29% | 9,44% | 8,75% | 9,27% | 8,48% | 8,85% | 8,45% | 4,92% | 4,82% |
| Croatia | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 11,04% | 8,52% | 7,01% | 7,53% | 1,28% | 5,78% | 5,68% | 5,51% |
| Italy | 25,32% | 27,35% | 26,62% | 30,67% | 31,09% | 30,08% | 26,42% | 26,05% | 28,97% | 34,06% | 26,46% | 29,57% | 28,83% | 30,18% | 28,77% | 27,01% | 26,68% | 23,48% | 22,75% | 21,91% | 21,50% | 10,77% | 9,19% |
| Cyprus | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 17,25% | 19,18% | 12,44% | 11,99% | 17,48% | 8,26% | - |
| Latvia | 12,56% | 17,36% | 18,41% | 18,36% | 19,61% | 11,78% | 8,06% | 7,54% | 22,42% | 38,78% | 30,98% | 32,85% | 24,54% | 24,88% | 21,35% | 20,97% | 13,66% | 15,08% | 11,13% | 8,65% | 8,95% | 7,32% | 3,99% |
| Lithuania | 25,37% | 28,60% | 27,75% | 33,12% | 37,27% | 31,10% | 27,76% | 23,62% | 23,88% | 34,91% | 29,61% | 29,77% | 31,01% | 31,03% | 30,22% | 26,94% | 26,11% | 25,21% | 24,05% | 20,61% | 18,67% | 14,49% | 13,47% |
| Luxembourg | 16,19% | 15,88% | 14,09% | 13,89% | 11,64% | 9,99% | 9,67% | 11,90% | 13,72% | 9,85% | 9,95% | 10,30% | 9,83% | 11,03% | 11,34% | 10,33% | 11,30% | 5,04% | 9,31% | 5,52% | 5,08% | 1,60% | - |
| Hungary | 17,59% | 23,50% | 25,55% | 21,61% | 19,06% | 22,71% | 22,96% | 20,09% | 22,18% | 21,97% | 22,27% | 22,02% | 22,22% | 21,65% | 19,07% | 16,46% | 14,16% | 14,27% | 10,18% | 10,45% | 7,13% | 4,45% | 5,78% |
| Malta | 33,11% | 33,78% | 32,09% | 31,79% | 36,50% | 25,69% | 26,47% | 29,41% | 28,52% | 26,82% | 30,92% | 31,94% | 33,32% | 32,44% | 33,54% | 24,05% | 25,02% | 22,82% | 23,85% | 29,33% | 27,49% | 25,66% | 24,61% |
| Netherlands | 12,83% | 11,94% | 10,71% | 10,12% | 7,42% | 6,88% | 6,40% | 4,24% | 7,71% | 12,84% | 5,44% | 9,86% | 9,27% | 10,03% | 9,00% | 10,07% | 5,25% | 6,02% | 7,10% | 6,97% | 3,97% | -0,22% | 4,88% |
| Austria | 7,71% | 9,43% | 6,51% | 9,79% | 10,22% | 10,28% | 12,59% | 11,51% | 11,48% | 7,75% | 9,85% | 11,65% | 8,94% | 10,26% | 9,19% | 8,66% | 8,29% | 8,43% | 8,85% | 7,35% | 6,63% | 2,80% | - |
| Poland | 24,91% | 28,99% | 26,36% | 25,60% | 24,98% | 17,31% | 13,27% | 10,01% | 16,69% | 22,82% | 20,12% | 20,35% | 26,61% | 26,15% | 23,99% | 24,22% | 19,93% | 15,29% | 12,79% | 12,47% | 11,11% | 3,32% | - |
| Portugal | -0,75% | 1,09% | 1,79% | 1,84% | 2,56% | -0,88% | 1,49% | 2,99% | 4,34% | 15,33% | 12,93% | 13,16% | 15,42% | 15,66% | 13,72% | 12,66% | 11,85% | 9,88% | 9,12% | 8,21% | 7,01% | 3,60% | - |
| Romania | 36,84% | 44,18% | 34,68% | 34,56% | 40,07% | 29,69% | 32,48% | 31,31% | 32,52% | 44,51% | 39,81% | 35,70% | 37,00% | 37,28% | 39,71% | 33,97% | 36,37% | 36,16% | 33,22% | 35,33% | 37,25% | 36,71% | 35,17% |
| Slovenia | 3,40% | 5,35% | 4,81% | 5,71% | 5,56% | 5,18% | 4,76% | 6,59% | 8,84% | 10,67% | 8,57% | 6,34% | 9,33% | 5,72% | 9,64% | 7,81% | 5,35% | 3,82% | 4,29% | 5,45% | 5,36% | 1,98% | - |
| Slovakia | 20,80% | 20,68% | 21,98% | 14,48% | 17,42% | 13,97% | 20,70% | 24,62% | 23,52% | 29,88% | 31,28% | 25,48% | 35,01% | 29,70% | 27,92% | 25,00% | 20,05% | 16,93% | 16,38% | 15,46% | 13,94% | 10,57% | 11,48% |
| Finland | 7,20% | 8,37% | 7,89% | 7,99% | 8,69% | 6,62% | 7,04% | 9,59% | 10,33% | 5,21% | 8,91% | 5,64% | 5,39% | 5,86% | 6,11% | 5,46% | 4,76% | 6,07% | 4,43% | 5,26% | 2,32% | 0,38% | 2,03% |
| Sweden | 8,31% | 8,49% | 8,23% | 7,38% | 7,05% | 6,73% | 7,73% | 6,52% | 5,40% | 4,55% | 4,25% | 4,97% | 7,88% | 4,61% | 4,40% | 4,05% | 2,79% | 3,74% | 2,97% | 3,63% | 3,60% | 3,78% | 3,35% |
| United Kingdom | 12,71% | 13,56% | 13,12% | 10,24% | 11,42% | 11,65% | 13,03% | 13,10% | 14,99% | 13,86% | 12,16% | 10,95% | 11,93% | 10,84% | 10,93% | 9,91% | 10,69% | 11,39% | 10,47% | 7,31% | - | - | - |
| EU 27 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 11,90% | 11,20% | 10,70% | 9,60% | 5,30% | - |