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Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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Proposal to Introduce a Tax on Sugar in the Czech Republic
Lamačová, Markéta ; Brychta, Karel (referee) ; Semerád, Pavel (advisor)
This thesis focuses on the implementation of a sugar tax in the Czech Republic and evaluates the tax from the perspective of expected profitability. Attention is paid to the arguments for taxing sugar, specifically its negative impact on public health. The introduction of a sugar tax in the Czech Republic is based on the experience of selected countries, which have introduced a sugar tax. The effects and impacts of this tax have been compared and analysed. The result of the thesis is a proposal of sugar taxation under our conditions and the shortcomings occurring in the observed countries are eliminated.
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Podvody na všeobecné spotřební dani u pohonných hmot
Semerád, Pavel
The dissertation deals with value added tax fraud on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which do not allow honest parties to compete. Therefore, the Czech Republic in the year 2010 asked the European Commission about the possibility of introducing a reverse charge for fuel. The request was rejected. The aim of the dissertation is to create a methodological tool for the early identification of potential tax fraud on value added tax. Another goal is to propose solutions that can effectively help reduce fraud on a selected commodity market. The theoretical part presents the approaches of authors dealing with economic crime, judicature of courts and expert reports. On the basis of this knowledge an area in which it is possible to propose solutions to the problem was defined. The goals are met in several stages. First, by analysing market various entities involved in fuel trading are characterized. Information about trading practices is derived from interviews and a survey carried out on a sample of distributors and petrol station operators. The last stage is collection of information about available prices which are further processed. On the basis of the results obtained risk characteristics of potential tax fraudsters are given. After evaluation of price databases a methodology was created that allows determining the usual price and measuring risk zones. As the introduction of the methodology is related to legislative changes, these changes are subsequently defined. Finally, recommendations are formulated for effective use of the methodology as a tool to reduce tax fraud.
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Liability for unpaid tax – is it possible to determine the usual price of fuel?
Semerád, Pavel
This paper deals with A problem with article 109 of value added tax - liability for unpaid tax. According to this article The Recipient of A Taxable supply shall be liable for unpaid tax IF THE payment for A taxable SUPPLY is clearly divergent from the usual price without any economic justification. The main subject of research is fuels. Their selling price may change at different companies daily or weekly. For this reason A methodology and procedures for determination of the usual price are proposed.
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Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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