|
|
Recovery of tax arrears and tax execution
Havlovicová, Jaroslava ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Recovery of tax arrears and tax execution Abstract The aim of this diploma thesis is the processing of the topic of tax arrears recovery and tax execution, which are crucial areas in the legislation of all democratic rule of law. My original intention was to focus on the analysis of legislation, but also on practical issues, real problems and their possible solutions. I divided the thesis into four parts, which are further divided into chapters and subchapters. The first part of the thesis is devoted to the current legal regulation of the recovery of tax arrears, which is largely embodied in the Rules of Tax Procedure. In several cases significant changes have occurred with the legal effect of this Act, in such cases the comparison with the previous legislation was made. Recovery of tax arrears in the meaning of the term covering various ways of recovery including tax execution is modified in the second part of this thesis. In this part the major focus was given on the statutory procedures during the recovery of arrears through a bailiff and during the recovery of the tax administrator's claim against the tax debtor in insolvency proceedings. Since these two ways are primarily governed by different laws than tax execution, I particularly tried to emphasize the differences between the methods of recovery...
|
|
|
Tax Havens
Med, Šimon ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Tax Havens Abstract The issue of tax havens is a frequently discussed topic of recent years, both by taxpayers and tax advisors and by the financial administration. This is due to EU and OECD activity in this area and increased legislative activity regulating harmful practices of tax havens The aim of this work is to summarize tax havens. Therefore, will I focus on states in Europe, multinationals and direct corporate taxation. The main initiatives are the OECD initiative against BEPS and the EU tax avoidance package (ATAD, CCCTB, CCTB, DAC). Tax havens can be simply defined as states in which the taxpayer is less taxed than the in the state of source of income. In a broader sense, it is not only lower taxation but also mediation of the lack of transparency of beneficial owners towards the tax authorities in the state of the source of income. In the first part of this thesis I deal with the basic terms that are connected to tax havens. These are the elements of the tax, the definition of tax havens, tax evasion, tax avoidance, tax optimization, tax planning. The second part deals with the symptoms of tax havens, where I show examples of harmful practices. In this section, I focus on Double Irish with Dutch Sandwich, transfer pricing, abuse of double tax treaties, harmful tax practices in relationship to tax...
|
|
|
The Financial and Legal Aspects of Alternative Payment Systems from the Anti-Money Laundering Perspective
Paseka, Antonín ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Financial Aspects of Alternative Payment Systems from the Point of View of Money Laundering Abstract The aim of this thesis is to provide a general overview of the current state of alternative payment systems with regard to their inclusion in the financial market, their properties and potentials for wider use, and to evaluate their possibilities to more effectively combat money laundering, terrorist financing and the proliferation of weapons of mass destruction. In the first chapter, the thesis explains the broader context with regard to financial systems, especially within the money market systems focusing on retail, while providing a deeper explanation of the context of European law and Czech law. The second chapter is focused on closer analysis of alternative payment systems with regard to their use. Alternative payment systems are divided into two basic categories for centralized alternative payment systems and decentralized alternative payment systems. The category of centralized alternative payment systems corresponds to the current conventional financial market, taking into account the innovations that have emerged in recent years. Decentralized alternative payment systems are based on the DLT Blockchain technology and the Islamic Hawala payment system is analyzed as a purely informal, decentralized...
|
|
|
Capital improvement from the income tax viewpoint
Fajmonová, Lenka ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Capital improvement from the income tax viewpoint This work focuses on the analysis of the current legislation of capital improvement and it's interpretation by the professional public is presented, from both the view of the tax advisers and financial management. The legislation and its interpretation are evaluated and, if necessary, revisions are proposed. To attain this goal I had chosen the linguistic, historically teleological and comparative interpretation methods. At first, I focused on the definition of capital improvement and individual terms connected with it and their historical evolution. Also mentioned is the legislation tied to the accounting and here can be found the pitfalls, which the legal differences with the tax legislation can bring. Furthermore I examined depreciation of capital improvement using both linear and accelerated methods and I compared the processes with the situation without the capital improvement. Another field closely connected with depreciation and which I focused on next, was the capital improvement of foreign property. Here I outlined the latest progress by novelization of the legislation and by use of Coordination committees with the Chamber of tax Advisers. Using the comparative interpretation method I compared the Czech and Slovak legislation of the...
|
|
|
Double taxation treaties with particular regard to the concept of a permanent establishment
Kubeš, Jan ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
01 Double tax treaties aim to prevent double taxation. Double taxation of income is an undesirable phenomenon from the taxpayers' point of view. The most widespread way of preventing it is through bilateral agreements concluded between states under the OECD Model Agreement. In general, a prerequisite of taxation is either tax residency or the existence of a permanent establishment, which can take various forms. Double taxation treaties and the concept of a permanent establishment in which this master thesis is dedicated, have undergone a dynamic transformation over the past few years due to both Base Erosion and Profit Shifting reports (BEPS) and the Multilateral Instrument by OECD (MLI). This transformation is demonstrated in this thesis by comparing selected provisions of the OECD Model Agreement 2014 and 2017. This thesis addresses the current question of whether the current development of tax treaties is to avoid double taxation or avoid double non-taxation and artificial tax reduction. Double tax treaties, as practice shows, fulfill their traditional role. The first chapter deals with the system of national and international taxation in general. The second chapter deals with the issue of double taxation, methods of its avoidance and comparison of versions of the OECD Model Agreement 2014 and 2017. The...
|
|
|
The comparison of personal income tax in the Czech Republic and France
Šodková, Karolína ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
- The comparison of personal income tax in the Czech Republic and France The diploma thesis deals with a comparison of personal income tax in the Czech Republic and France. The thesis comprises of analysis of both countries' national legislations and of subsequent comparison of the impact of legal tax rules on the tax liability of natural persons. The focus is aimed mainly on the key differences between the compared legislations with respect to the income from employment of taxable persons. The diploma thesis is divided into six chapters. The first chapter, called Taxation in the theoretical sphere, is dedicated to the definition of personal income tax, categorization of the tax itself and legal sources, which determines the personal income tax in both legislations being compared. The object of the second chapter is comparison of the tax constituents of personal income tax in both legislations and their application within determination of taxpayer's liabilities. The chapter three is focused on selected tax constituents of personal income tax in the Czech Republic, while aiming to address mainly income from employment of Czech taxpayer, and also the tax constituents affecting the taxable income base and the final tax liability. The fourth chapter, being called Selected components of personal income...
|
|
|
Legal aspects of the fight against tax evasion
Do Thai, Quang ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
This thesis deals with the legal aspects of the fight against tax evasion with a particular focus on current legal instruments within the Czech legal order. The thesis is divided into five parts. The first part of the thesis defines the concept of tax evasion, compares the concepts of tax avoidance and tax evasion in the foreign literature. The term tax evasion does not have a legal definition in the Czech legal order and different views of the meaning of this term can be found. This thesis works with tax evasion as an illegal arrangement aiming at minimizing one's tax liability, as well as acting towards circumventing tax legislation. The second part also summarizes the knowledge about BEPS and its influence on the state budget, competition and society. The third part is devoted to selected specific legal instruments in the fight against BEPS, namely the institute of abuse of law, transfer pricing rules, low capitalization, international cooperation and double tax treaties. These tools are described in detail and their current form is analyzed. The work also expresses the author's personal opinion on these tools, which he considers to be very conservative. Similarly, the instruments introduced into the Czech legal system with the implementation of the ATAD Directive are analyzed. The last part of...
|
|
|
Protection of rights in life insurance
Tučková, Tereza ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
Protection of rights in life insurance Abstract The subject of this rigorous thesis is the protection of rights in life insurance. The main reason for choosing this topic is the fact that completing my master's degree program in law, I have entered the private sphere as a corporate lawyer of an international insurance company and in this position I am active, althought with another international insurance company, still today. In my position, among other things, I represent the insurance company in private disputes with the insured persons, typically on the payment of insurance benefits (claims). I also represent the insurance company during the public hearing efore the Czech NAtional Bank and, last but not least, in my agenda is the representation of the insurance company in the proceedings with the clients efore the Financial Arbiter. During my practice, I met all the possibilities and apsects of protection of rights in life insurance and I realized chat all the clients of an insurance company have to knowabout thein position in such a procedure and that there is an imbalance in information between the contractual parties and which information each contracting party possesses. I have divided my thesis into six main chapters. In the first chapter I describe the institute of insurance and insurance policy,...
|
|
|
Selected Aspects of Bitcoin and Its Implications from the Standpoint of the Law and Economics
Szewczyková, Julie ; Vybíral, Roman (referee)
SELECTED ASPECTS OF BITCOIN AND ITS IMPLICATIONS FROM THE STANDPOINT OF THE LAW AND ECONOMICS Abstract Bitcoin is one of the best-known examples of a decentralized convertible cryptocurrency based on blockchain technology. The diploma thesis deals with the main aspects of bitcoin and bitcoin payment networks in complex economic analysis based on the use of standard economic apparatus. The economic analysis is backed by a thorough and relevant legal research. The main goal of the diploma thesis is complex economic and legal analysis of bitcoin. In economic analysis, the emphasis is put on the use of supply-demand analysis, which outlines the basic factors affecting supply and demand for bitcoins. Based on a clear delineation of these factors, the thesis is able to analyse specific aspects of bitcoin. Diploma thesis analyzes the impacts of decentralized setting, as well as risks associated with anonymity of users, crime in connection with bitcoin, time delays in transaction verification, technical and energetic demands on mining, high transaction costs and internet connection needs. Each of these aspects is compared to existing payment institutions or systems. The thesis also examines the legal regulation of bitcoin. Due to the absence of a complex legal regulation, the diploma thesis tries to apply the...
|
|
|
Tax Law Related Aspects of Sharing Economy
Bareš, Martin ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
This thesis consists of four chapters, introduction and conclusion. In the introduction to this thesis, the author clarifies the reasons for choice of the subject of the thesis, defines the aims of the thesis and its systematic as well as describes the methodology of the thesis and the default sources. In the first chapter, the author deals with definition of the concept of shared economy and connected critical reflections. The second subchapter of the first chapter deals with description of selected shared economy representatives, with whom the application part of the thesis shall deal with. The second chapter generally defines the relevant institutes of tax law such as tax evasion and tax optimization, whereas the author deals with the difference between them. Further, attention is paid to circumvention of law, obscured legal action, abuse of law and the fight against tax evasion. The centerpiece of this thesis is included in the third chapter, which is focused on application of tax legal regulations to selection of representatives of shared economy. The relevant chapter is divided into four subchapters, each dealing with individual taxes. Each of the subchapters includes brief description of examined tax as well it deals with the application of tax law rules to shared economics cases in the...
|
guest ::
