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Legal protective instruments on tax administation
Kolobov, Ivan ; Marková, Hana (advisor) ; Sejkora, Tomáš (referee)
Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...
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International cooperation in tax administration
Čermáková, Žofie ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
International cooperation in tax administration Abstract This diploma thesis is about international cooperation in tax administration. Due to the globalization process which makes it possible for taxpayers to run economic activities from around the world became the topic of international cooperation in tax administration a very topical issue. Although we can date the beginning of this cooperation to middle ages, the biggest steps forward were made in the last decades. Main players on the field of administrative cooperation regarding taxes are besides individual states international, intergovernmental institutions such as OECD, UN and naturally European Union. All of these players release legal texts which regulate international cooperation in tax administration. Most relevant legal regulations on the international level are bilateral Double Tax Treaties which set the foundation of international cooperation in between states. Another important document is multilateral Convention on Mutual Administrative Assistance in Tax Matters with 146 participating jurisdictions. Last documents that are impossible to omit are the OECDs and UNs Model Double Taxation Conventions which are well used by states when negotiating the contents of already mentioned Double Tax Treaties. The main European Union's legal regulation...
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Hedge commands
Šedová, Kristýna ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
1 Abstract Hedge commands The diploma thesis focuses on the hedge commands with a purpose to evaluate whether this tool is necessary for efficient tax administration or it is an institute which excessively and disproportionately infringes fundamental rights of tax entities protected by the Constitution. The thesis introduces chosen fundamental principles of the tax administration which may be applied in the tax security proceedings. Next, some relevant regulations of the Tax Code are summarized with emphasis on tax proceedings and some institutes of the tax payment followed by the legislation of a hedge command including procedural impacts and possible legislative amendments. The principal subject matter of the thesis is a study of selected interpretative problems of hedge command with respect to the case law of administrative courts and to the practice of the tax administration. These problems are namely its legal nature, necessary preconditions to its issuance, its liquidation character and procedural matters. The analysis made serves as a basis for the final part which deals with possibilities of defense against a hedge command in tax security, judicial and execution procedure which is completed by the inquiries of the ombudsman. Hedge command gives the authority to a tax administrator to secure the tax...
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Selected procedures at tax administration
Hanák, Radim ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
1 Selected procedures at tax administration Abstract Subject of my work is revolving around part of the tax administration process which every tax payer on the territory of Czech Republic needs to undergo in order to verify, whether he/she/it has fullfiled all lawful tax-related responsibilities and provided tax administrators with complete declaration of assets, that are subjected to taxation. Tax administrator is entitled, in relation to it's authority, to assess a tax. Pursuing these aims, tax administrator is authorised with powers in the area of tax investigation and is also authorised to initialize complete tax return examination process, even before tax is assessed. At the same time these processess are intertwined into certain extent. Focus of my work is to provide thorough analysis of these institutions either per se or in their mutual context and interconnection, while trying to maintain high level of emphasis on control procedures. Legal regulation is analysed in the scope of it's evolution, in the context of legal regulation of European union and, in the scope of administrative practice and especially in the scope of concrete verdicts of administrative courts. Aim of my work is to highlight potential risks that tax-payer could face through these procedures come into practice, and also to point...
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Legal protective instruments on tax administation
Kolobov, Ivan ; Marková, Hana (advisor) ; Sejkora, Tomáš (referee)
Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...
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Administrative costs of taxation
Vašata, Marek ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This bachelor thesis deals with the theme of the measurement of the direct administrative costs of taxation. The subject of the bachelor thesis is to calculate direct administrative costs of taxation in the Czech Republic within the years 2014 and 2015. This measurement of administrative costs is done by using the method called WTE staff, which is desrcibed in this bachelor thesis and which is the most common method using in these types of measurement. The first part of this thesis describes shortly the tax theory. In the second part there is a description of the administrative costs theory. The practical part of this thesis is placed at the chapter three and four. The third part consists of measurement of the administrative costs for particular types of taxes. The last part of this thesis is about comparing these costs in 2015.
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Chosen Activities Relating to Tax Administration
Schwarzová, Lucie ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Chosen Activities Relating to Tax Administration The subject-matter of this thesis is legislation of activities relating to tax administration, specifically mostly tax inspection and procedure to remove doubt. On 1st January 2011 the tax code took legal effect and it regulates these activities in more details than it was in the administration of taxes act. The goal of this diploma thesis was to describe and analyze current legislation of these institutes, to mention the reasons of creation of this regulation, to point out the gaps which appear in tax code and to suggest their possible solutions. This thesis also deals with jurisprudence, both older but still usable and newer gradually occurring jurisprudence regarding new tax code. The first chapter deals with the tax administration in general. It describes the historical development of tax administration, focuses on the scope and purpose of the tax administration and then analyzes fundamental principles of tax administration. The tax administrator and persons participating in tax procedure have to respect these principles during activities relating to tax administration, too. The second chapter deals with activities relating to tax administration. First, the terms of proceedings, activities and acts are defined then I focused on common features of...
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Legislating against Tax Avoidance
Kamínková, Petra ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Kamínková, Petra: Legislating against Tax Avoidance Abstract Tax avoidance practices of multinational corporations have recently come under criticism by governments and general public. In my thesis, I analyze various methods states may use to fight such behavior, with special regard given to the Czech Republic. In the first chapter, I introduce basic principles of international taxation. Second chapter focuses on several commonly used methods of avoiding taxes, and the tools used by governments to fight particular types of undesirable transactions and set-ups (Targeted Anti-Avoidance Rules - TAARs). The analysis therein suggests that these tools may be successful to a degree, but may never cover all possible scenarios. Third chapter elaborates on judicial doctrines and General Anti-Avoidance Rules (GAARs). These tools attempt to address tax avoidance methods not anticipated by legislature. My contention is that while these concepts may be quite powerful, they may also gravely threaten legal certainty. Therefore, I conclude that they should be used sparingly. Final chapter presents a set of auxiliary tools that may improve the communication between tax payers and tax authorities, thus helping the states to gather information faster and more efficiently, allowing them to react to arising issues with minimal...
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