Risk of fraud in VAT fraud

This thesis discusses the risks of a VAT payers getting involved in a VAT fraud. Specifically it analyses possibilities of getting involved into the VAT fraud because of being irresponsible or because of doing business with an unreliable payer. It also analyses an impact of this situation. A questionnaire was used to get data for an analysis of knowledge of the main concepts regarding VAT among employees from different disciplines and entrepreneurs. It also revealed who is using some ractices to prevent getting involved into the VAT fraud and who is not. A result of the analysis is a fact that there is a need of bigger focus on this problem. Some best practices how to prevent getting involved into the VAT fraud need to be spread among VAT payers. The main goal of this thesis is to recommend some best practices to VAT payers