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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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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.
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Options to combat tax evasion of VAT within the European Union
Kohoutková, Růžena ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The objective of this thesis is to analyze and evaluate the European Commission's proposals aimed at fighting tax evasion in the realm of value-added tax within the European Union. The first part of the thesis explains the issues concerning value-added tax with transactions within the EU, defines the term tax evasion, and a large part is devoted to different types of tax frauds, especially to the so called carousel frauds. The size of the so called shadow economy and estimates of the levels of tax evasion are also included in this part. The next section focuses on the analysis of individual proposals of the European Commission, i.e. introducing the mechanism of the general reverse-charge, introduction of taxation of supplies within the European Union, and enhancement of cooperation among Member States. The third part evaluates these individual proposals from the points of view of the European Commission, tax experts, and the author of this thesis herself and based on the analysis conducted.
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Tax evasion in the value-added tax and the excise taxes in the Czech Republic
Pavlovská, Barbora ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
The aim of this thesis is a classification of the groups of tax evasion in the value-added tax and the excise taxes in the Czech Republic and its evaluation. The theoretical part is concerned with the definition of the tax evasion, the causation of its emergence and selected tools which can limit the tax evasion. The practical part describes the situations which form the tax evasion in the value-added tax and the excise taxes in the Czech Republic within several years. On the basis of the previous situation the classification of the groups of tax evasion is made. Then there are discovered the main groups of the tax evasion which are repeated every period and some of them are also the main groups of tax evasion in the European Union. Among the subordinate groups, we can find those which are less important or they appear rarely.
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The activity of travel agencies in t terms of of value-added tax
Lischková, Lenka ; Svátková, Slavomíra (advisor) ; Jelínek, Michal (referee)
The topic of the thesis is to assess the activities of travel agencies in terms of value added tax. The work is focused on characterization and use of a special VAT scheme for travel services not only domestically, but also at European level, with emphasis on evaluation of the advantages and disadvantages of special tax arrangements. The thesis is divided into three chapters. In the first chapter is an analysis of the current regulatory regime for special travel service in the Czech Republic. With the help of illustrative examples is ready basis for comparisons with subsequent modifications by the European Union and selected EU countries. The second chapter is devoted to the using of taxation of travel services from the perspective of European directives and requirements of the EC Commission. At the same time in the second chapter describes the system of taxation of travel services in Ireland, which represents a different taxation of this services. Aim of this thesis, which is to evaluate the use of special arrangements in selected Member States of the European Union, is achieved in the third chapter. Using the comparison it is shown that it is possible to gain a competitive advantage in the provision of services depending on the place of establishment of the travel services and therefore the legislation, which is governed by the service provider. Travel services provider can optimized their business thanks to competitive advantage.
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