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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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Value added tax at school sector
Pazderníková, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The Thesis deals with address the issue of value added tax (VAT) on funded organizations especially at schools and school facilities. The main aim is description of application of VAT at school and analysis of problematic issues. The theoretical part describes the school facilities, basic rules for value added tax at school's sector, in the next section this part specific problems are analyzed especially turnover tax and deductions. The practical part is devoted to model-example in which it is determined if Elementary school is really subject of VAT and which activities exceeded the legal limit. Tax duty and coefficient is calculated in the second part this charter.
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The issue of tax evasion of VAT in Czech Republic
Kozejová, Petra ; Klazar, Stanislav (advisor) ; Zídková, Hana (referee)
Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Following part illustrates several cases of evasion happend in the Czech Republic between 2008 -- 2012. I conclude the analysis of give problem with the chapter dedicated to discussion of issues used in the fight against tax evasion.
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The analysis of a relationship between the level of public ownnership and the procurement effectiveness in utilities sector
Rističová, Sara ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
This master thesis is focused on the public procurement in the utilities sector. The main objective is to analyze the influence of the level of the public sector ownership on the public procurement effectiveness. To give the complex view of the problem, the study also determines the final impact of the public procurement effectiveness on the global operational effectiveness. The theoretical part starts with the analysis of the legal directives and the environment in the relevant sectors. The analytical part uses the econometrics methods for the data file of utilities sector procurement from the period of 2006-2011 based on the information from ISVZ and Creditinfo-Albertina systems. When the conclusions are made, the public sector ownership has the positive impact on the public procurement effectiveness but the contrary effect on the global operational effectiveness.
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Reverse-charge system in VAT national taxable event
Kůrová, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The main aim of this bachelor's work is to compare and evaluate changes caused by implementation of reverse-charge system with respect to impact on cash-flow on the state, small companies as well as big businesses using practical exercises. The introductory part deals with description of standard mechanism of VAT levy and reverse-charge system which is stated including reasons of its implementation. The second part of the work focuses on major advantages and drawbacks of reverse-charge system as well as practical problems concerning to building and assembly operations. Final practical part of my work contains evaluation of the impact reverse-charge system has on cash-flow of state budget, small companies and big businesses.
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The right to VAT deduction from the perspective of the Court of Justice of the EU
Skalická, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
This thesis focuses on the rules for claiming deduction of value added tax as a major component of the VAT. The first chapter is devoted to domestic legislativ, which gives the right to deduct. Then it moves into areas of European legislation, which is mainly defined by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. In its interpretation, however, there are many uncertainties that the Court of Justice of the EU resolves by its case law. This thesis provides an explanation of the role of the Court of Justice of the EU and its case law and mapping of the right to VAT deduction from the Czech Republic joined the European Union. The last chapter is devoted to analysis of selected case law from the rules for claiming deductions.
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Value added tax in the case law of the Supreme Administrative Court
Mráz, Matěj ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The thesis deals with the Supreme Administrative Court case law of value added tax. It deals with the analysis of 2011 and 3 selected case law this year. It also includes the history development of case law on VAT since 2003. At the beginning of this work is a desription of the most important national and European legislation, together with the basic structural elements of the tax.
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Harmonization of VAT rates in the European union
Knedlíková, Jana ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is to analyze the development of VAT rates, the harmonization in the EU member states and the evaluation of its success. The theoretical part of this thesis deals with the description of tax harmonization. It also introduces the methods and means of reaching objectives. The development of EU directives is analyzed in chronological order. The practical part of this thesis deals with the analysis of VAT rates in the European union. With the use of statistic methods of measurement variability it examines the possibility of harmonization. It further concludes the success or failure.
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Advantages and disadvantages of using a single VAT rate
Pechová, Romana ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this bachelor's thesis is to analyze and identify the advantages and disadvantages of using a single VAT rate. This thesis is divided into three parts. The theoretical part explains the basic concepts concerning the issue of VAT rates. The second part contains an analysis of advantages and disadvantages of using a single VAT rate. In the third, the practical use of the questionnaire I find out what the impact of introducing a single rate VAT think the general public
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Estimation of the passive and active waste in public procurement in the Slovak Republic
Bachan, Milan ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The main object of this thesis is to estimate the waste in public procurement in Slovakia and estimate its active and passive components. The first part offers a theoretical explanation of legislation related to public procurement, as well as a theoretical explanation of active and passive waste. In the next section there is a brief description of similar study, which estimated the waste of public procurement in Italy. In the second part, which is empirical, there is a analysis of the results of public contracts related to construction work. Data were obtained from the electronic database of Public Procurement Office in Slovakia. From these data I created a regression model obtained by the method of least squares. The aim was to determine the truth of the hypothesis that if the contracts awarded through the procurement of external agencies, the procurement process becomes more efficient. The analysis did not confirm the truth of this hypothesis and thus I could not estimate the amount of passive and active waste. The results obtained from regression analysis were then used to estimate the amount of waste in the case of public procurement related to construction of residential buildings, reconstruction of schools and the revitalization of public spaces, when the public purchaser was the city or village. This analysis also estimates the percentage of the waste of public procurement, when process of public procurement was supervised by external procurement agencies.
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