Subject and Keywords:
The variability of the State Budget Revenue caused by the growing tax gap is a serious threat to the sustainability of government finances. They problem of public administration is to combat tax frauds especially occurring in VAT, and the sealing of the tax system. The mechanism of the reverse charge VAT is used as one of many possible ways to fight tax fraud. Maybe it is not an ideal tool but properly fitted into taxation fraud trends as well supported by the other tools and legislative solutions, can be an effective and efficient mean of combating fraud.