URN:NBN:SI:doc-DCVIUCV32020Vrána, TomášZídková, Hanadocuments/doc/D/URN_NBN_SI_doc-DCVIUCV3_001.pdfdocuments/doc/D/URN_NBN_SI_doc-DCVIUCV3_001.txt182articlestr. 121-134, 20210.17573/cepar.2020.2.062591-224067511555URN:NBN:SI:doc-DCVIUCV3engFakulteta za upravoCentral European Public Administration ReviewBY-NC-NDC-Coefficientcollection efficiencyCzech RepublicČeškadavek na dodano vrednostdefinitive VAT systemdokončni sistemfinal consumptionintermediate consumptionkoeficient Ckončna potrošnjaobrnjena davčna obveznostreverse chargeučinkovitostučinkovitost pobiranjaVAT efficiencyvmesna potrošnjaIs VAT administration system efficient?the case of the Czech