|
|
Definition of the tax base of value added tax
Fikoczková, Karin ; Finardi, Savina (advisor) ; Kouba, Tomáš (referee)
The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issues of consideration, others taxes and fees included to tax base, reinvoicing, grants, discount coupon, free of charge transactions, barter trades, determination tax base of associates and specific situation such as tips and wins are analyzed in this thesis.
|
|
|
Nation-wide deployment of motor vehicle tax
Čejková, Eliška ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.
|
|
|
Value Added Tax in tourism
Paclíková, Marcela ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
The subject of the diploma thesis is value added tax in tourism. Certain subjects that do business in tourism are obliged to apply a special travel service scheme for services provided according to the Act No. 235/2004 on Value Added Tax. In comparison with normal rules, this scheme simplifies the rules of application of the value added tax, though it is not applicable in all situations. The major aim of this thesis is to make a complete outline of the rules related to the application of value added tax in tourism and present suitable practical examples. Another aim of the thesis is to analyze the difference between the legislation of the special scheme according to the Act on Value Added Tax and according to the European Directive 2006/112/EC on the common system of value added tax. The theoretical focus is supplemented by practical examples with some completed tax returns for better understanding of the application of value added tax in tourism.
|
|
|
Development of revenues from corporate income tax in the Czech Republic
Schinerová, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three analyzes, the first of which analyzes the total income of CIT and it dependence on selected variables, which are e.g. GDP, deductions from the tax base or corporate tax rate. The second part examines the admitted amount of tax in the tax returns by individual economic sectors and the admitted amount of CIT is analyzed according to different types of taxpayers in the last part of thesis.
|
|
|
Development of corporate tax collection in the Czech Republic
Dragomirecký, Erik ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The diploma thesis is aimed at analysis of corporate income tax, often discussed part of a tax system, which has lately been also subject of a tax competition. The primary objective of this work is analysis of collection of corporate income tax in the Czech Republic, according to taxpayers, and different economic sectors NACE. The secondary objective is analysis of tax deduction, especially donations, spending on research and development, and tax credit. The applied methods are analysis, comparison; out of the mathematical and statistical methods regression analysis is used. The analysis is done on years from 2005 to 2013.
|
|
|
The output of VAT during providing the services by Mini One Stop Shop
Vinšová, Veronika ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Bachelor thesis is concentrate on the output of VAT during providing the services by Mini One Stop Shop. The main aim of it was to give you a clear view about going the system MOSS. By the way my work is consits of two another partial aims. The first partial aim was about the identification of problems which can become in connection with MOSS. The second partial aim was to find out if the establishment of it has or has not an impact on collection of VAT on selected services for company XY. At the beginning of my thesis I wrote about the rule which was used to the end of the year 2014. The crucial part of my thesis I concentrated on the new rule which is used for assessment of the place of taxation and the system of the output VAT from the beginning of the year 2015. In conclusion I finished my thesis by the shortlist of negatives which can begin thanks to Mini One Stop Shop and finally I presented a model at the company XY.
|
|
|
Analysis of the impact of changes in excise tax rates on households
Becková, Veronika ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
This bachelor thesis examines the impact of changes in excise taxes on spending and household consumption in the Czech Republic during the period 2004 - 2013. The first chapter describes the excise tax in general, the second chapter describes the changes of the rates of excise duties. Chapter three focuses on collection of statistical data about household spendings and their structure. It also specifies the methodology and assumptions of the model for subsequent analysis. The last (practical) part analyzes the impact of changes of excise tax rates on households. This chapter presents my own calculations of taxes paid for each product and examines their impact on households.
|
|
|
Comparison of the real estate tax in the Czech republic and Germany
Hatyláková, Lenka ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor's thesis is focused on a description and comparison of the real estate tax in some selected countries of the European Union and on analysis of a position of this tax in municipal budgets. Countries, that I have chosen for my work are Czech republic and Germany. At first there are described differences among specific and ad valorem tax base and differences among individual constructional tax elements of the real estate tax in both of the chosen countries. By using several graphs and tables are also compared the tax revenues generated at both of the state budgets, as well as a part of the municipal budgets. There is also a practical demonstration of a position of the real estate tax in the total revenues of the selected cities. The conclusion is then captured by calculating an amount of the real estate tax on a model immovable property and subsequent comparison of this amount between the selected municipalities.
|
|
|
Comparison of the effective VAT rates in European countries
Procházková, Adéla ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
The main objective of this work is to calculate the effective rate of value added tax (hereinafter VAT) and its subsequent comparison with the basic statutory VAT rates. The first part focuses on the VAT itself as such and its importance in national tax systems. The second part focuses on the macroeconomic indicators of the performance of the tax burden and tax systems. Part three introduces us to an effective indicator of the average VAT rate, which is referred to as AVTR for which it is necessary to know the macroeconomic data (obtained from the national accounts of individual states) that are in this part also described. The climax of the third part, the results for the 27 EU Member States for the period 2004-2012.
|
|
|
Measures against tax evasion in VAT Act
Nováková, Michaela ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
This thesis is focused on measures against evasion of VAT. The aim of this work is to describe the measures againts evasion in VAT Act, to compare measures in the Czech Republic and the Slovak Republic and describe the impacts of these measures on the tax payer and the tax administration in terms of quality. In the first part is explained the term tax evasion and described measures against tax evasion. The second part is focused on the problematic questions, which relate to new measures in the Czech Republic. In the third part are described the measures against evasion in Slovak Republic, these measures are compared in the Czech Republic and the Slovak Republic and described the possible impact of these measures on VAT payers and tax administrator.
|
guest ::
