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Harmonisation of Indirect Taxation in EU Law
KOHOUTOVÁ, Michaela
The work Harmonisation of Indirect Taxation in EU Law is divided into two parts. The first part of this paper is focused on the history of the European Union and the basic tax provisions from the beginning of the European Community to the present days of the European Union. The practical part primarily contains information about harmonisation of inderect taxation, value added tax and excise taxes. Closer attention is paid to the value added tax (VAT), because it is an important source of income for the member sta-tes, but also for the EU as a whole. This paper analyses the value added tax of the Czech Republic, Poland and Slovakiac in detail and their differences. Finally, value ad-ded tax of these states are compared. Attention is paid to the applications of the value added tax when trading with other countries too.
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Management system of excise taxes by the Customs Administration of the Czech Republic
Lambora, Martin ; Hammer, Jiří (advisor) ; Vítek, Leoš (referee)
The Bachelor's Thesis deals with excise taxes system in the Czech Republic administrated by the Customs Administration of the Czech Republic since 2004. The main goal of this work is to analyze a profitability of excise taxes using a method of comparison of tax revenues and administrative expenditures during a period from 2004 to 2011. Due to selected allocation parametres there is possible to assign administrative expenses to excise taxes species and evaluate administrative burdens and final expensiveness. The thesis also discusses two basic tax functions and defines the primary one. On the grounds of obtained results there is also assessed (to a certain degree) the efficient behavior of Customs Administration of the Czech Republic as a tax administrator.
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The development of excise taxes in Czech Republic since 1993
Ryklová, Simona ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
The aim of this work is to map the development excise taxes in the Czech Republic before joining the European Union and the subsequent changes in the tax system after the entry. The theoretical part is focused on the development of legislation in the Czech Republic and tax harmonization with EU rules. The practical part of this work is focused on the development of collection and state budget revenues since 1993 from excise taxes and comparing the rates of taxes in selected member states of the European Union.
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Excise taxes in the case law of the Supreme Administrative Court
Pajerková, Jana ; Říhová, Lucie (advisor) ; Kučerová, Zuzana (referee)
Bachelor thesis deals with the importance of practice of The Supreme Administrative Court relating to excise taxes. The emphasis is mainly put on clear and transparent interpretation of the controversial provisions of the act in accordance with the decisions of The Supreme Administrative Court. At the beginning of this thesis is a summary of the most important national and European legislation regulating excise taxes. The thesis also includes the interpretation of the main principles of excise taxes.
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Harmonization of excise duties within the EU and the impact on Czech Republic's tax system
Mašatová, Julie ; Dugová, Alena (advisor) ; Láchová, Lenka (referee)
The aim of this work is to evaluate the impact on Czech Republic's tax system of harmonizing excise taxes on EU level and specification of modificantions in interrleated legal acts. Practical part of this work concentrates on describing the development of Czech tax system in the sphere of excise taxes, on changes arisen due to implementing european legal system into Czech national system and on citizens' views on Czech Republic's accession to the EU or rather on harmonizing excise taxes. The work aslo contains the current state of excise taxes legislation in the Czech Republic.
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The Harmonisation of Taxing Consumption in the Czech Republic
RŮZHOVÁ, Eliška
The following work looks in its first part into a description of the value added tax and excise taxes in the Czech Republic and their harmonisation to European claims. The main aim of this work is to make an analysis of changes in legislation concern with these taxes and to evaluate the drop of these changes into the public budget. That{\crq}s why the second part is about classification of budget{\crq}s system, are quantify public revenues in specific period of time and is done analysis of legislative changes{\crq} drop in public budget.
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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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