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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Minerální oleje osvobozené od spotřební daně a jejich nezákonné využití
 Ambrůzová, Kateřina
The aim of this master thesis is to suggest measures, which could eliminate the illegal use mineral oils exempted from excise duty. At first, these oils are identified in the work, and with using market analysis are detected, if they could be used illegally. These commodities are with CN 2710 19 91 to 99, waste oils and Fatty acid methyl ester/Rapessed oil methyl esters. It is also tested on data from statistical office, whether the abuse is actually occurring. The last part of the thesis is devoted to suggestions of measures, which should lead to the reduction of tax evasion on excise duty. Measures are designed separately for each of the identified commodities, tak-ing into account the fact whether the problem is a national or international.
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Loterie pokladničních dokladů
 Ambrůzová, Kateřina
The bachelor's thesis deals with the lottery of cash voucher, and its efficiency in Slovakia. The main goal is to formulate recommendations for the Czech Republic, considering the introduction of this instrument for the reduction of tax evasion, especially tax evasion on VAT. In the first part of this thesis, there is a review of academic literature. The second part contains the analysis of efficiency of this in-strument based on development of the collect VAT. In the end the recommendation for the Czech Republic is formulated. It is recommended to choose more effective instruments then the lottery of cash voucher. In general, it is not advised to apply this method in the Czech Republic.
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4 Ambrůzová, Klára
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