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Value added tax in health care
Melicharová, Eva ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.
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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.
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Measuring performance of VAT in EU
Lacková, Lucie ; Zídková, Hana (advisor) ; Bušovský, Ladislav (referee)
The thesis assesses measurements of the VAT efficiency. It compares the tax quota, implicit tax rate and VAT revenue ratio. The first chapter deals with theoretical foundations for a flat rate consumption tax. Following chapters discuss the perquisites for VAT efficiency calculations (comparing actual VAT revenue and theoretical amount of tax base). Following chapters assess the above mentioned calculations, with special respect to VAT Revenue Ratio, which is analyzed in detail and to which is presented a comparison across the EU countries. The thesis further analyses Policy Efficiency Ratio (policy gap) and Compliance Efficiency Ratio (compliance gap). In its conclusion it summarizes the information gathered and presents a number of possible improvements.
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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.
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The case law of the Supreme Administrative Court in the international movement of goods
Polzerová, Veronika ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is the analysis of five judgments in which is pointed out on tax disputes related to issues of international trade and VAT. The theoretical part of this thesis deals with the rules for the application of VAT on the international movement of goods and basic principles of carousel frauds. The analytical part of this thesis deals with descriptive research of founded judgments of the Supreme Administrative Court in the term of 1. 1. 2010 -- 31. 10. 2013. The detailed analysis and the following synthesis of conclusions of judgments generalize rules arising from these specific issues.
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Dependency analysis of petrol taxation on selected factors in the EU
Trifončovski, Stanislav ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this bachelor's thesis is to find out, whether there is a relation between taxation of unleaded petrol and selected economic, tax and social-institutional factors (independent variables). The thesis observes environment of 27 European Union member states during time period of 2008 to 2012. The thesis expresses in unleaded petrol taxation in two forms as effective taxation including excise tax and VAT and as excise taxation without effect of VAT. This thesis analysesrelations for both unleaded petrol taxations separately. The thesis due to regression analysis pointed out factors with dependent relation to unleaded petrol taxation. The result is a determination if selected factors affect petrol taxation, what is the influence and what economic reasons may reason.
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Tax Burden of Czech Households According to Different Tax Rates of Value Added Tax
Kábelová, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is to develop a model, based on which it will be possible to measure the tax burden (tax effect) of Czech households. The first chapter describes the value-added tax as a tax on consumption, describes the historical development of this tax and discusses it in the context of the European Union. The second chapter presents the processing of statistical data needed for analysis between 2011 and 2012. The third chapter discusses the results of the analysis. The results are also presented graphically on the chart and tables.
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Didactic curriculum analysis of value added tax
Marešová, Veronika ; Králová, Alena (advisor) ; Zídková, Hana (referee)
This thesis deals with the didactic analysis of the curriculum on Value Added Tax, which is taught in the subject of economics at the business academies. The thesis is divided into four parts. The first part is devoted to the description of secondary vocational education in the Czech Republic and the general characteristics of the subject of economics. This introduction is followed by the part, in which it is done processing the curriculum of the Value Added Tax as a theoretical basis for teaching. In the next part of the thesis are designed practical examples used to verify and practice students' knowledge. The final part focuses on the design process each selected classes and their specific form and structure.
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Reverse-charge mechanism in inland transactions
Skořepová, Eliška ; Zídková, Hana (advisor) ; Klazar, Stanislav (referee)
The aim of this Bachelor Thesis is to assess the practical impact of the imposition of the reverse charge to a particular company. We focus especially on the evaluation of positive and negative impacts of reverse-charge mechanism on the company's tax liability. The Introductory part is devoted to providing theoretical background information, important for readers to get into the topic. This part deals mainly with the description of the standard mechanism of value added tax payments, and then the reverse-charge mechanism. Additionally, in this section the main reasons for the implementation of the reverse-charge in Czech legislation are also described and also the nature of carousel frauds. The next section focuses on a detailed analysis of the pros and cons that come with the application of reverse charge procedure in the praxis. In the last practical part is provided the implementation of the previous two sections of the thesis in a practical example of a company dealing with waste. The results of the impact of reverse-charge mechanism from the example are presented in a chart.
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The fight against tax evasion of VAT in the Czech Republic
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The thesis is focused on providing clear and objectively structured information, which bind to the issue of evasion of VAT in the Czech Republic. The main goal is to map measures against evasion of VAT and their effectiveness in fighting against such fraud. The theoretical part deals with basic terms related to the issue of this work, and explain the key terms of tax evasion. The second part is focused on the most important types of evasion of VAT in the Czech Republic and the measures that the government wants to implement in the Czech Republic in the coming years. The third part deals with the effects of the measures against tax evasion to the payer and the state budget. The fourth part is to analyze the evolution of tax adjustment to tax crimes of tax evasion in the years 2010, 2011 and 2012. Results of the analysis are used to assess the effectiveness of legal measures and the effectiveness of fiscal supervision.
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