|
|
Tax offensive after 2010
ZIKOVÁ, Hana
Tax criminal offenses are the negative feature of society. Damage caused by these criminal offenses are significant. The area of tax criminal offenses requires uninterrupted training of staff bodies active in criminal proceedings. The goal bachelor work is the analysis of current legislation, tax criminal offenses, comparisons with the legislation before 2010 and evaluate the effectiveness of tax criminalizing of illegal behavior. The work includes forms of illegal behavior of taxpayers, the current legal system of tax criminal offenses, the importance of effective repentance Institute, statistics and specific examples of tax criminal offenses.
|
|
|
Tax evasion and consumption tax
Moravcová, Jana ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The Diploma Thesis deals with estimation of tax evation of value-added tax in the Czech Republic during 2006-2010. For the estimate we have used the concept of tax gap (in the case of VAT we speak about VAT gap), which is based on comparison of theoretical tax liability of the economy with the actual tax receipts. An international comparison of the Czech Republic VAT gap with available data of other countries has been made as well. The Thesis includes further description of tax evation types specific for VAT and other approaches to measurement of tax evation. Role of the shadow economy measurement used for tax evation estimates is accounted for.
|
|
|
Corporation income tax and its influence on accountancy
Samuelová, Hana ; Müllerová, Libuše (advisor) ; Plašilová, Lidmila (referee)
The diploma thesis deals with corporation income tax and its influence on accountancy according to the requirements of the Czech Republic. The theoretical part looks at first into accounting system and legal norms which provide for the system and then into accounting system of the Czech Republic and individual taxes within the system. A great part of the thesis deals with corporation income tax, taxpayers, tax period, the counting procedure of the tax and entering into accounts. The passages look into tax return, paying corporation income tax and last but not least the tax evasions which we can encounter in connection with the direct taxes. At the end of the thesis, there is a practical example which the theoretical knowledge is applied on.
|
|
|
Corporate income tax in accounting
Janečková, Martina ; Müllerová, Libuše (advisor) ; Cardová, Zdenka (referee)
This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.
|
|
|
International tax evasion
Piatková, Daša ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This thesis is focused on two aspects of tax havens and the issue whether tax havens are generally beneficial. Objective of the thesis is to describe the benefits of legitimate use of tax havens and to outline the causes and consequences of the fight of international organisations and developed countries against countries considered to be tax havens. In addition to these basic information there are also mentioned the ways of using tax havens and the most common legal forms, that are able to exploit their benefits. In the last part of the thesis, the results of my own survey, which purpose was to ascertain the view of entrepreneurs and managers on the use of tax havens, are shown.
|
|
|
Possibilities of detection of tax evasion
Ulrichová, Elena ; Slintáková, Barbora (advisor) ; Finardi, Savina (referee)
The aim of this bachelor thesis is to describe some possibilities of detection of tax evasion. Thesis is divided into two chapters. Central core of the first chapter is an approximation of the concept of tax evasion and clarification why, for this term, there is a problem of terminology. The second chapter concentrates on the thesis objective. Given options to detect tax evasion are described by their operation in practice, the advantages and disadvantages of selected options or expression of opinion at some of detecting tax evasion.
|
|
|
Savings Directive 2003/48/EEC and its application problems
Búry, Tomáš ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
Taxation Directive represents current effort of the European Union to tackle tax evasion on its territory. Therefore, primary purpose of the thesis is to assess practical effectiveness of the directive in question. Comprehensive analysis begins with the theoretical part that thoroughly describes mechanisms on which directive is based and reflects on the theoretical principles of international taxation. Considerable attention is also paid to the historical formation and development of the efforts of the EU to prevent tax evasion. Critical evaluation of the real economic effects of the directive brings relatively clear conclusion about its low effectiveness. However, undertaken comparative legal analysis of the implementation of the directive shows that insufficient practical results are not caused by the improper transposition. Rather deficiencies consist in imperfect definition of the subject-matter of the directive. Thesis concludes with the study of the most important application problems and critically assesses the possibilities of their solution.
|
|
|
The Account Mistakes and Tax Evasion
VIKTOROVÁ, Martina
The topic of my diploma thesis is: The Account Mistakes and Tax Evasion. I chose this topic because tax has become a common part of our lives and that is why it is important to know about the problems as much as possible to avoid possible mistakes and faults. It is interesting that the most of account and tax mistakes do not appear in unusual situations but in common and everyday cases. The group of the problems connected with accountancy and taxation is realy wide and alternatives of account and tax faults are infinite. The goal of this work is to least partly contribute to elimination of these faults. I explain the interpretation of a mistake in the resorts of law, accountancy and taxation in the teoretical part. I give the most often mistakes in the resort of accountancy in costs. The theoretical part also contains the most common mistakes in the resortof taxation, especially of income tax of physical and legal entity. The practical part contains examples of tax evasion and the resort where it occur most frequently. Part of my practical work also mention examples of tax evasion of value added tax, fuel, problems in the resort of foreign workers and evasion caused of denatured alcohol.
|
|
|
Tax Avoidance in Excise Tax
VARGOVÁ, Monika
The taxes from consumption are an excise taxes and value adds tax. I will focus on an excise tax. The excise tax is one of the most important income to state budget. The excise taxes belong between indirect taxes and is divided into five selected products, such as cigarettes, bear, vine, alcohol and mineral oils.
|
|
| |
guest ::
