National Repository of Grey Literature 271 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Možnosti elektronické evidence živnostníka
Skotáková, Zlata
Skotáková, Z. Electronic records options of trader. Bachelor thesis. Brno: Mendel University, 2016. Bachelor thesis engages in electronic record options of trader. Theoretical part explains overview about trade business and way of keeping the records. This part explains tax records, value added tax and system of electronic records of sales. Practical part evaluates options of existing programs for electronic records. In this bachelor thesis is my own solution of electronic records solved with program MS Access.
Uplatňování DPH při obchodování v rámci EU a třetích zemí u vybraného podniku
Koňaříková, Veronika
Koňaříková V., VAT Application in Trading within EU and Third Countries to a Se-lected Company. Bachelor Thesis. Brno: Mendel University in Brno, 2016 This Bachelor Thesis deals with a VAT application in trading within EU and third coun-tries to a company CLIMAX, a. s. The tax terms with a focus on VAT are explained in a theoretical part of this Thesis. According to their territorial scope, the financial deals are divided into the Czech Republic, the EU countries and the countries out of the EU, and the rights and duties resulting from the company trades are indicated. A company trad-ing and a subsequent proposal of an in-house guideline for this company are shown in a practical part of this Thesis.
Uplatňování DPH při dodání a nájmu nemovitých věcí
Bubeníková, Šárka
Thesis deals with the evaluation of the impacts of the application of the taxation and exemption on the supply and letting of immovable property. In connection with VAT deduction, the thesis focuses on the correct determination of the proportional and reduction coefficients. The work also evaluates the effects of the application of the taxation and exemption on the reduction coefficient and the VAT deduction adjustment. It also contains an analysis of the impact of the Court of Justice of the EU's and Czech court's decisions on the application of VAT on the supply and letting of immovable property. Based on the impact assessment, the author puts forward recommendations for taxable persons.
Sestavení transakčního a daňového modelu mezinárodní sportovní soutěže
Hrubá, Iveta
The diploma thesis deals with the creation of transaction and tax model for an international yachting competition organized in Croatia. As different nations have different regulations and taxes on monetary transactions, this thesis aims to streamline this process. In thesis are defined and classified all taxable transactions made by various entities involved, with respect to the regulations of each state involved, as well as international regulations. After identifying the specifics of each transaction, transaction and tax model adhering to all relevant regulations is created. The thesis also contains a draft of the economic and contractual setting of the competition.
Dopady zavedení EET na příjmy státního rozpočtu
Vaňková, Silvie
Bachelor thesis is dedicated to issues connected with electronic record of sales and the subsequent evaluation of its impact on revenue of the Czech Republic’s state budget. For this purpose, the Difference-in-Differences method is applied on value added tax data. This method is used to estimate the impact of intervention using counterfactual data representing the presumed development of subject in case of not providing the intervention. The impact estimation of the ERS is also carried out by testing the structural break in monthly data of VAT collection. The estimated results confirmed the reported benefit of this instrument to the state budget revenue, specifically VAT collection, but the exact value of its impact cannot be clearly determined.
Vyvolané náklady zdanění u mikro a malých podniků
Urbanová, Petra
Urbanová, P. The compliance costs by micro and small businesses. Diploma thesis. Brno: Mendel University in Brno, 2018. This diploma thesis deals with the compliance costs of taxation incurred by micro and small businesses that use the external processing of accounting and taxation. From a tax point of view, it focuses on corporate income tax and value added tax. In the first part of the thesis, the taxes and the compliance costs of tax-ation are characterized and this part deals with the categorization of accounting units and the results of similar research too. The next part of the thesis describes the companies, methodology approach and the results of the determination of the compliance costs of taxation for each tax from different aspects of the division of enterprises. Finally, an econometric analysis is done.
Daňové a účetní aspekty spolků
Polzer, Michal
Polzer, M. Taxation and accounting aspects of societies. Diploma thesis. Brno. Mendel University in Brno, 2018. The diploma thesis examines the application of value added tax to societies, that are taxable persons, but they did not exceed the turnover for compulsory registration. For selected societies is considered voluntary registration with two pricing methods of provided goods and services and is assessed their impact on the economic result. The diploma thesis deals also with the transition of simple accounting to double-entry, which is the consequence of voluntary registration for value added tax. For the transition to double-entry accounting also examines the impact on corporation income tax. The diploma thesis also examines the electronic registration of sales and its influence on the economic of the societies. On the base of the results are set conclusions and recommendations for societies.
Nepřímé bonusy u obchodních společností
Kantorek, Jaroslav
The thesis deals with impact of indirect bonuses for companies. The first part of the bachelor thesis analyses and evaluates problematic sections of indirect bonuses. It includes accounting, value added tax, income tax, inventory valuation and cash-flow. Empirical part focuses on a chosen business company which faces with indirect bonuses. The individual economic operations of this selected company were analysed and conclusions were drawn for improvement, especially accounting and inventory valuation. The results of this bachelor thesis can be summarized to the general level and can serve as guidance for other companies which face with indirect bonuses.
Effects of the value added tax reform on the economy of Republic of Macedonia
Angelovski, Filip
In the year 2000 the old turnover tax was replaced and the value added tax was introduced. The aim of the bachelor thesis is to explore the impact of the value added tax on the economy in the Republic of Macedonia. The research explores the effects from this reform on the GDP as the most important measurement for the economic growth and the inflation rate as the indicator for the price change. For that reason, Vector Autoregressive (VAR) model is applied from the period 1995 to 2016 with yearly data from VAT and turnover tax revenues, GDP growth and inflation rate. In addition to that empirical analysis, Granger test and forecasting technique are used to explore causality and to predict the future behavior. Moreover, the impact of the VAT revenues on the state’s budget of the Republic of Macedonia is investigated. The Ordinary least squares (OLS) model is used analyzing the time series data that unites the revenues from the turnover tax and the VAT under single variable on yearly basis from 1994 to 2016. The Chaw test is implemented in the OLS model to find the structural break that is caused in the revenues by the implementation of the VAT. In the thesis the topics of tax evasion and the role of the Public Revenue Office are discussed as well.
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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