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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Dopady zavedení nových nástrojů pro boj s daňovými úniky na existenci daňových rájů
 Losertová, Ivana
This diploma thesis deals with the problems of tax evasion which is achieved through the use of tax havens. The aim of this paper is to identify the impacts of implementation of the new instruments to fight tax evasion on existence of tax havens. The thesis is divided into theoretical and practical part. The theoretical part defines basic tax concepts, harmful tax competition, methods of international tax planning and tax evasion. The main part of the theoretical part is the definition of tax havens, their use, typology and current initiatives that fight against the use of tax havens. The practical part contains an analysis of motives for the transfer of profits to tax havens and impact of implementation of the new instruments on these activities; and an analysis of specific tax schemes together with proposals for possible tax administration procedures against tax evasion. Examples present activities of taxpayers using tax havens to reduce tax liability. The results of the analyses are the negative impact on the existence of tax havens and an outline of the possible future development of the tax havens issues.
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Komparace daně z příjmu fyzických osob v České republice a Spolkové republice Německo
 Losertová, Ivana
The bachelor thesis deals with the evaluation of tax systems in the Czech Republic and the Federal Republic of Germany. It includes comparison of their tax system with special focus on the natural person income tax. Theoretical part contains relevant theoretical background mainly based on national income tax acts. There is a comparison of tax liability of individual person on the basis of model example. The main conclusion of investigation is that tax liability of German individual person compared by effective tax rate is in the most case higher probably due to progressivity of tax rate.
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