|
|
Electronic Communication between Tax Administration and Tax Entity
Hůlková, Vendula ; Kozlová, Taťána (advisor) ; Růžička, Zdeněk (referee)
The topic chosen for my bachelor work will be "electronic communication between tax administration and tax entity". In theoretical part, I would like to outline the basic concepts related to this form of communication. I would like to introduce development and especially I would like to mention forms of this electronic communication. The work will be most focused on two forms of electronic communication, data boxes and electronic filing. In the practical part, I would like to introduce how these two services are used and I would tried to show in detail the whole process for filling tax returns. I would like to give a clear summary of the two named services with their advantages and disadvantages. Primarily, the work will based on own experiences, then I contact other users of electronic communications (mainly through questionnaires) and the next source of information will be for me the local tax office. The work should be written in simple and understandable manner, so that it could help those tax entities, who until now have no information for this issue.
|
|
| |
|
| |
|
|
Problems in audit of corporation income tax
SEDLÁČKOVÁ, Vendula
My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.
|
|
|
Transfer prices in banking
Bučko, Michal ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
This thesis elaborates possible approach to determination of the optimal transfer price for tax purposes as for ordinary transactions undertaken in a banking group. The first part deals with the theoretical approach of the determination of transfer prices while describing the regulation of transfer prices according to the OECD. The intention of the second part is to evaluate the possibility of setting the optimal transfer price for tax purposes in the banking group. Common transactions were identified within a banking group in order to achieve this objective. Subsequently, the generally used methodology and approach to setting of transfer prices for tax purposes in commercial banks was in the thesis characterized. At the end of the second part, a possible approach was compiled to the possibility of setting the optimal transfer price for tax purposes through a theoretical model.
|
|
|
Anti-tax fraud measures
Veselý, David ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This bachelors thesis contentrates on giving an overview of methods that can be used for purposes of anti-tax fraud behaviour not only in the tax system of the Czech republic. Theoretical part concentrates on reasons of tax evasion origin and the methods of prevention. The practical part concentrates on particular informations in the area of detection and selection of tax payers who evade taxes. The objective of this thesis is to evaluate those methods.
|
|
|
Využití internetu v daňové správě a jeho administrativní dopady
Kmochová, Šárka ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
V úvodu práce je popsán rozvoj informační společnosti a e-governmentu v Evropské unii a nastíněny hlavní trendy vývoje státní informační politiky České republiky. Dále práce analyzuje úroveň využití elektronické komunikace v daňovém řízení, její výhody, bariéry a praktické aspekty. Hodnotí složitost procesu získání kvalifikovaného certifikátu a upozorňuje na omezenou využitelnost elektronického podpisu. Závěrečná analýza administrativních nákladů poukazuje na dosavadní nekomplexnost on-line služeb daňové správy a formuluje doporučení pro daňové subjekty ohledně možného využití elektronického způsobu komunikace v daňovém řízení.
|
guest ::
