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Výber nepriamyh daní v Českej republike, s akcentom na daň z pridanej hodnoty
Zollerová, Patrícia
Zollerová P. The collection of indirect taxes in the Czech Republic, especially value added tax. Bachelor thesis. Brno: Mendel University, 2015. The objective of this thesis is to appreciate collection of the indirect taxes in the Czech republic, especially value added tax. The main objective is to identify the most frequently occurring evasion, determine the causes and reasons for tax evasion, describe the mechanisms and finally propose measures leading to a reduction can occur. The theoretical part defines the basic concepts concerning the issue of tax collection and tax fraud. The practical part deals with the application of tax fraud in the model examples, defining conclusions regarding the impact of fraud on the choice of the value added tax in the Czech republic and the necessary measures for their limiting.
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DPH v stavebníctve na Slovensku a jej vplyv na hospodárenie firiem
Mecková, Zuzana
The objective of this thesis is to assess and evaluate the impact of value added tax in its application in the building industry in Slovakia. The main aim is to evalua-te the impact of value added tax on growth of company business OKNO final Ltd. operating in the building industry. The theoretical part defines basic concepts of the issue of indirect taxes, with an emphasis on value added tax. The practical part deals with analysis of the payment of VAT on the cash flow of the selected company before the introduction of the reverse charge in 2015 and changes following the introduction of the reverse charge in Slovakia since 2016, the definition of relevant conclusions concerning the VAT in Slovakia and its im-pact on the business environment in the selected area.
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Karuselové obchody
Procházková, Petra
The Diploma thesis deals with carousel frauds of value added tax. The aim of thesis is to assess possible solutions of tax evasions based on the analysis of carousel frauds used for illegal activity. Subsequently evaluate the effectiveness of these measures of tax administration and propose possible solutions how to eliminate these tax evasions.
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Nezisková organizace z pohledu účetnictví a daní
Matějíková, Eva
My thesis is focused on non--profit organization from the view of accounting and taxes which are assessed the tax and accounting problems arising during operation with selected non-profit organization. The first part is devoted to general characteristics obtains non-profit organizations and tax and accounting system of such organizations. The second part deals with the selected type of non-profit organization where the tax and accounting problems are defined and assessed.
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Aplikace režimu přenesené daňové povinnosti a její vliv na podnikatelské prostředí
Mrnuštíková, Markéta
Mrnuštíková, M. Application reverse charge scheme and impact on business environs. Bachelor thesis. Brno: Mendel university in Brno, 2013. This bachelor thesis focuses on special regime by taxation value added tax. The issue is that reverse charge scheme. The theoretical section explains the basic concepts bears on tax and reverse charge scheme. The practical part includes comparison between classic regime by taxation and special reverse charge scheme in real company. The thesis concludes with some recommendations on the subject.
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Administrativní zatížení drobných firem v souvislosti s výběrem DPH
Bažantová, Michaela
The thesis is focused on the administrative costs for small businesses, specifically for value added tax for the year 2012. The paper first analyzes problems of efficiency taxes and value added tax. To obtain a comprehensive view on the issue of indirect administrative costs, work also contains a summary of studies already carried out. The main content is acquired by the analysis of data form a questionnaire survey among companies in the Czech Republic. The last issue, which is solved in this work is, simplicity of taxes.
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Ekonomické a právní aspekty financování podnikání formou živnosti
Kocábová, Bohumila
This bachelor thesis deals with the financing business based on trade license. In the theoretical part the basic terms related to the issue will be defined, the relevant legislation will be analysed and the work deals the possibilities of business finance from internal and external sources. In the practical part I will focus on the application of this knowledge to particular businessman in practice. A part of this thesis is to analyze financial and administrative aspects for the establishment of trade and in the course of business.
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Dopady registrace k DPH na finanční situaci živnostníka
Glozygová, Andra
The bachelor thesis is focused on the issue of VAT registration and registration impacts for financial situation of tradesman. The theoretical part of the bachelor thesis describes the basic concepts of value added tax, there are specified conditions for VAT registration and filing tax returns. The practical part of the bachelor thesis contains the impact practical assessment to VAT registration for the financial situation of tradesman, there is also described the tax burden for selected years in terms of taxes and fees.
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