Podrobný výpis o publikaci

The human is a sociable being and he needs to have alliance from time to time. Nearly every territory has an alliance written down in its history. Alliances are emerging and destroying over the time. One of the three major pillars of funding the European Union's budget is the Value Added Tax. Within the European Community, under the terms of the legislation, trade in goods and services operates under the so-called reverse charge system. One of the reasons, why this method of taxation has been applied, is to avoid risks in the area of the Value Added Tax collection. Some countries of the European Union have accepted this form of taxation and transferred it into the domestic Value Added Tax for risky commodities. The security of the tax collection and the budgets funding can be at risk. Correct implementation of the budgetary prediction should be in the interest of everyone, because the budget supports the important infrastructure areas of the concerned countries. And in this respect, knowledge of social responsibility is important. The aim of this article is to point out this risk in a simple example. The instrument, for the achievement of this paper's aim, is the application of modelling and simulation methodology for crisis scenarios - method DYVELOP (Dynamic Vector Logistics of Processes)