|
|
The implementation of a reverse-charge mechanism on selected goods
Polzerová, Veronika ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
The subject of this thesis is an implementation of a reverse-charge mechanism on selected goods, more specifically waste and scrap, which are listed in Annex no. 5 of the Act no. 235/2004 Coll., on Value Added Tax. The reverse charge mechanism, as is evident from the title, is the transfer of VAT obligations of provider to the recipient of taxable transactions. The reverse charge mechanism is not only in the Czech Republic, but also throughout the European Union, introduced as a measure against VAT frauds. The main objective of this thesis is an analysis of the impact of the reverse-charge mechanism on waste and scrap in the Czech Republic covering the period from 1. 4. 2008 to 31. 3. 2015. This analysis is shown that the implementation of the reverse-charge mechanism eliminated fictitious deliveries of waste and scrap related to carousel frauds within trades of Czech Republic and EU 28. The estimation of tax evasion in the period from 1. 4. 2010 to 31. 3. 2011, the period just before the implementation of the reverse-charge mechanism, is in the amount of CZK 1,561,278,000.
|
|
|
Tax Evasion and Transfer Pricing
Košťáková, Eliška ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain the Arm's length principle, comparative analysis and subsequently introduced each transfer pricing method. The attention is also paid to assessment of each transfer pricing method with using analytical, synthetic and comparative methods.
|
|
|
Application of VAT to services connected with immovable property
Balátová, Hana ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.
|
|
|
Analysis of the consumption tax on tobacco products
Chylík, Jakub ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
The aim of this bachelor thesis is realistic evaluation of smoking ban impact and increasing tax rates on tobacco products and state tax revenue on tobacco products. In the first chapter you find basic information about taxation of tobacco products in the Czech republic and also european directives in chronological order. The second chapter is focused on selected states of the EU and it describes historical evolution together with tax rate and tax revenues. More specifically, we find here detailed information about Austria, Hungary and France. The last chapter is based on analysing the gathered data and information. It is mainly the analysis of growing tax rates on tobacco products and observing trends after the introduction of smoking bans in selected states of the EU. The result of this analysis should be finding if increasing tax rates on tobacco products and introducing smoking bans affect tax revenues.
|
|
|
Application of value added tax by public bodies - municipalities
Slámová, Ivana ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
This diploma thesis deals with questions on value added tax of municipalities. In the first chapter is defined the term public body. The second chapter describes the most important provisions of the VAT Code, focusing on specificities of municipalities. This chapter also describes the main characteristics of the proposed solutions which are analysed in the Copenhagen Economics study. The practical part is focused on concrete examples of application of the VAT Code and analyses impact of the selected change on the tax liability of municipality.
|
|
|
Domestic reverse-charge
Šaffková, Denisa ; Vítková, Jana (advisor) ; Zídková, Hana (referee)
This bachelor thesis is focusing on the domestic reverse-charge procedure in 2015 and its impact. Theoretical part describes the classic mode of value added taxation and the functioning of the tax collection by reverse-charge. The analytical part is devoted to legislation in Czech Republic and the European Union. The aim of this thesis is to describe changes which are due to amendment of VAT law no. 360/2014 Coll. And government regulations no. 361/2014 Coll. And no. 155/2015 Coll. To evaluate these changes were used questionnaires for providers of taxable supply, accounting and tax offices and tax administrator.
|
|
|
Comparison of VAT systems in EU and Russia
Rudova, Viktoriia ; Zídková, Hana (advisor) ; Vítková, Jana (referee)
This thesis focuses on the charakteristic of the specifics and the comparison of the existing systems of value-added tax in the European union and Russian federation. In the theoretical part, which consists of two chapters, both systems are particularly characterized. In the practical part there are compared the amount of revenue generated from the VAT into budgets of the EU and Russia, the basic elements of the tax systems, with an emphasis on the regulations of the Czech republic. Also the differences and the reason which cause this are analyzed. The importance of the given topic rises on the indirect taxation's shifting trends, as VAT still remains one of the prominent tax of this kind.
|
|
|
Tools against tax evasion of value added tax and their effectiveness
Jelínková, Petra ; Čapek, Jan (advisor) ; Zídková, Hana (referee)
This thesis deals with tools against tax evasion of value added tax. The main aim of this work is to analyse tools that either have been implemented in the Czech Republic and the European Union already, or, it is being planned to be introduced in the near future, and then, to evaluate their impact and effectiveness. Theoretical points and analysis of the tools take the first part of this thesis. It is a description of the principle of the functioning of value added tax, definition of tax evasion, legislative regulation of value added tax, and current forms of tax evasion. In the second part, every tool is being analysed, described the basic principles of the functioning, legislative regulation, and analysis of its advantages and disadvantages. It deals with VAT control report, electronic records of sales, reverse charge, concept of liability, comprehensive reporting and VIES.
|
|
|
Nation-wide deployment of motor vehicle tax
Čejková, Eliška ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.
|
|
|
Comparison of indirect tax system in the Czech republic and in selected non-EU country
Součková, Kateřina ; Zídková, Hana (advisor) ; Bušovský, Ladislav (referee)
The theme of diploma thesis is the comparison of Canadian and Czech system of indirect taxes. The thesis is focused on value added tax. At present tax policies in the world dedicate on this excise tax far more than in the past. The aim is to describe and analyse the Canadian excise tax and then compare the Canadian and Czech system of value added tax. The thesis is principally focused on practical tax payment. Conclusion contains evaluation and possible recommendations for changes in both countries. Based on this thesis can Czech entrepreneurs have an idea about taxing indirect taxes in Canada.
|
guest ::
RSS feed.