National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Real estate taxation in the Czech Republic and Ireland
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.
The fight against tax evasion of VAT in the Czech Republic
Klimešová, Gabriela ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The thesis is focused on providing clear and objectively structured information, which bind to the issue of evasion of VAT in the Czech Republic. The main goal is to map measures against evasion of VAT and their effectiveness in fighting against such fraud. The theoretical part deals with basic terms related to the issue of this work, and explain the key terms of tax evasion. The second part is focused on the most important types of evasion of VAT in the Czech Republic and the measures that the government wants to implement in the Czech Republic in the coming years. The third part deals with the effects of the measures against tax evasion to the payer and the state budget. The fourth part is to analyze the evolution of tax adjustment to tax crimes of tax evasion in the years 2010, 2011 and 2012. Results of the analysis are used to assess the effectiveness of legal measures and the effectiveness of fiscal supervision.

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