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Opatrenia omedzujúce daňové úniky, ich aplikácia v Českej republike
Kristová, Ivana
This bachelor thesis is focused on measures for impeding tax evasion. Its objective is, based on analysis, to examine efficiency of using Electronic Cash Register and introduction of Receipt Lottery in Slovak republic. The thesis contains a suggestion on specific form of fight against tax evasion in Czech republic. This includes the results of the previous analysis and performed comparation of studied measures with Revenue Administration Modernization.
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The development of consumption taxation in Slovakia
Selecká, Nikola ; Kubátová, Květa (advisor) ; Borůvková, Aneta (referee)
Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.
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Opatrenia omedzujúce daňové úniky, ich aplikácia v Českej republike
Kristová, Ivana
This bachelor thesis is focused on measures for impeding tax evasion. Its objective is, based on analysis, to examine efficiency of using Electronic Cash Register and introduction of Receipt Lottery in Slovak republic. The thesis contains a suggestion on specific form of fight against tax evasion in Czech republic. This includes the results of the previous analysis and performed comparation of studied measures with Revenue Administration Modernization.
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Národná bločková lotéria a jej dopad na výber DPH
Havlíčková, Martina
Havlíčková Martina. National Block Lottery and its impact on choice the VAT. Bachelor thesis. Brno: Mendel University in Brno, 2015. My bachelor thesis deals with issues of the National Block Lottery and it is associated with a restriction the transactions which are carried out the grey economy. This is one of a self-enforsing mechanism, which is used to restrict tax evasions and frauds. Customers are motivated by valued winnings to ask for a block by every transaction and subsequently is this one registred into the Lottery. The aim of this thesis is to analysi the effect of the National Block Lottery based on better choice the VAT. By the analysis I'm using the macroeconomic data by the analysis, which doesn't have a sufficient predictive value, therefore I look to an analysis of the specific pub, where I found out results of the implementation the National Block Lottery based on detailed microeconomic data.
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