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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Analysis of the tax case law of the Supreme Administrative Court
 Vildová, Iveta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...
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Analysis of the tax case law of the Supreme Administrative Court
 Vildová, Iveta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Analysis of the tax case law of the Supreme Administrative Court This work presents the decision making of the Supreme Administrative Court in tax matters from a statistical point of view. The theoretical part describes the importance of judicial decisions in the Czech Republic and the position of the Supreme Administrative Court as the highest instance in tax matters. As the main function of the Supreme Administrative Court is mentioned the unification of the administrative courts practice. The second part works with data obtained from an online database of the Supreme Administrative Court and graphically illustrates selected issues of different tax types. The second part is divided into sections that perform ratios of decision types and results of judgements. The paper also mentions the influence of preliminary rulings executed before Court of Justice of the European Union or the severity of judgements of the Constitutional Court. The third part focuses on the concept of limitation period in tax law. At the beginning there are mentioned experts opinions on taxes, tax system and its impact on the whole economic condition of the state. Further the tax procedure is discussed and finally the issue of limitation period in Tax Code and Code of Tax and Fees Administration is analyzed. This part also...
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Effect of changes in selected tax atcs on economic status of the state
 Vildová, Iveta ; Hronza, Martin (advisor) ; Rod, Aleš (referee)
This thesis verifies the positive impact of income law changes on economy due to relative reduction of statutory income tax rate during last years and negative impact growing statutory value added tax rate. The theoretical part presents studies that comment on the tax burden and economic state of the country. In practical part is performed the regression analysis on the data by 2012 obtained mainly from Czech Statistical Office and legal systems ASPI and Codexis. Basic statutory rates of corporate and value-added taxes are significant with negative effect on GDP. Finally, the work confirms the results of other studies regarding the influence of these taxes on economic state of the country.
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See also: similar author names
2 Vildová, Ilona
2 Vildová, Iva
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