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VAT frauds
Kohoutová, Tereza ; Skálová, Jana (advisor) ; Říhová, Lucie (referee)
The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.
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Tax optimization methods of international companies
Černá, Kateřina ; Finardi, Savina (advisor) ; Říhová, Lucie (referee)
This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, transfer pricing and the companies conversions. Because of the aggressive tax optimization are the public budgets shortened by million crowns. As a reaction many of guidelines and plans of international organizations has been written to worsen the possibilities of tax planning. The impacts on public budgets are shown and counted on the model example of fictive international company.
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Comparative analysis of double taxation of the income from employment in selected OECD countries
Mašatová, Julie ; Říhová, Lucie (advisor) ; Tepperová, Jana (referee)
The aim of this work is to evaluate the development of Article 15 Income from Employment of the OECD Model Tax Convention on Income and on Capital, especially with the accent on the Commentary of this article. Furthermore, to analyze, with the assistance of selected double tax treaties concluded by the Czech Republic, whether the Czech Republic, thus the Ministry of Finance, Ministry of Foreign Affairs and the General Directorate of Finance, follow the trend in the development of Model Tax Convention and apply it to the newly concluded double tax treaties, i.e. whether the institutions listed above accept the OECD Model Tax Convention and its Commentary as an interpretative regulation to be followed when concluding double tax treaties with both OECD member countries and with non-member countries.
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Sports and leisure activities on the riversides of České Budějovice in the second half of the 19th and during the 20th centuries.
ŘÍHOVÁ, Lucie
Presented dissertation studies changes of relations between czech and german population in České Budějovice during the years 1862-1945 on the sample of physical education organisations and sport associations. The study is focused on the relations between members of the czech Sokol organization and german Budweiser Turnverein, also on local swimming pools and skating rinks visitors as well as athletes engaging in professional swimming, figure skating and ice hockey. First part places the study into a broad historical context. It focuses on ethnic, political and economical changes of the local society during 19th and 20th century and tries to prove, that local folks were very liberal in the matter of ethnic fighting and political radicalization. Second part makes its goal to substantiate tolerance between czech and german inhabitants in the field of physical education and sport. It describes the manner in which the sokol and turner activities reflected the czech and german competetive efforts, the way these efforts affected attendance and equipment of sport facilities around the local rivers Vltava and Malše and what role did these efforts played in keeping mutual sport contest events alive.
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Analysis of applicability and transferability of the corporation tax losses within the EU
Fuksová, Barbara ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
This thesis analyses the treatment of tax losses in the Czech Republic in national and cross-border situations in the context of the recommendations of the European Commission and trends in treatment of losses, based on the cases of the European Court of Justice. Lack of immediate relief for losses leads to asymmetry of taxation, which is one of the causes of limitation functioning of the EU internal market. The comparison with other EU Member States based Czech Republic as a country with below-average possibilities of obtaining relief for losses. These include the 8 Member States have not yet adopted any national system of group taxation. Ways to get immediate relief for losses in domestic situations, including remains fiscally transparent entities in the group structure. Cross-border loss relief is available only if doing business in certain countries either by means of transparent entities or permanent establishments. This method of obtaining relief for losses is contrary to the interpretation of freedom of establishment, according to which there should be no discrimination on the basis of the legal form of business.
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The Czech spa as a European phenomenon.
ŘÍHOVÁ, Lucie
The aim of this thesis is to analyze the needs and consumer behavior in spa services to the dominant segments Czech clientele and also predictions of potential behaviors that part of the population that has been in the spa. In the practical part mainly analyzes the project titled "Let's go to the spa," which was presented to the 6th challenges in the Integrated Operational Programme and in April 2010 was from this program and approved for funding. The project was completed in June 2012. The project was elaborated author of this thesis. Finally, the practical part was especially pointed out the current situation ongoing in almost all spa facilities with regard to the results of research just everything where R is the author's spa visits and the number of received proposals on health care in the previous period and a summary of current critical situation in the spa is
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Corporate income tax revenues in OECD countries and factors influencing them
Říhová, Lucie ; Kubátová, Květa (advisor) ; Vančurová, Alena (referee) ; Široký, Jan (referee)
The purpose of this thesis is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empiric and theoretic literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited -- in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers include among others Clausing (2007), Devereux (2006) and partly Kenny, Winer (2006) and Gropp, Kostial (2000). Presented thesis on the other hand covers observations for all OECD countries for a rather long time period 1980 -- 2006. This thesis should address all important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of the analysis largely correspond to existing investigations of other authors; however, presented regression is of more complex and general character -- it includes other factors of tax avoidance and data for all OECD members (except for some variables which are not available), including post-communist countries.
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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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