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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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Comparison of the development of tax administration in Czech Republic, Austria and Slovakia
Bošanská, Ivana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The thesis focuses on comparison of the development of tax administration in Czech Republic, Slovakia and Austria, through the administrative costs of tax collection in various areas connected to tax administration (staff, information technology). The primary objective of the thesis focuses on the characteristics of the basic theoretical issues pertaining to the given theme. Subsequently pays particular attention to assessing the development of tax administrations of selected countries for the period mainly from 2005 to 2013. In the end, there is the comparison of and outline the differences in the development of the tax administrations of the selected countries.
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Elektronizace daňové správy a její efektivita
Chaloupková, Gabriela
The topic of this bachelor thesis is Electronisation of tax administration in the Czech Republic. Theoretical part explains the tax system of Czech Republic and the fundamentals of electronisation in the tax administration including the project Smart administration that contains the whole public administration. Practical part analyses foreign tax systems of Slovakia, Austria, Germany and Great Britain. After evaluating foreign tax systems this thesis gives optional solutions for more effec-tive and easier tax collecting process in the Czech Republic.
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Modernization of the tax administration and the development of tax administration in the Czech Republic: Selected aspects
Petržilková, Pavlína ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The bachelor thesis deals with the modernization of the tax administration, especially its electronization. The first part is concerned with the global development of a tax administration with the help of new technologies as well as the goals to be achieved through IT systems. Addition, the first part of the thesis also addresses the benefits it brings to taxpayers. Next section discusses the current situation in the Czech Republic in terms of modernization and its gradual development since 2000. The last part compares the situation in the Czech Republic with OECD countries and highlights the strengths and weaknesses of our current tax system in this area.
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Efficiency of tax administration (approaches, measurement, comparison)
Chmelařová, Pavla ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The aim of the thesis is to analyze the efficiency of the activities of tax administration by selected indicators. These indicators will be calculated for the tax administration in Czech republic, Slovakia, Austria and Netherlands during the period of 2000 - 2010. The international comparision will be made according to availiable data. From the comparison will be drawed conclusions of the best structure of the tax administration.
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Information systems in state administration
Růžičková, Veronika ; Benáčanová, Helena (advisor) ; Pachtová, Iva (referee)
This thesis deals with information systems (IS) of state administration, focusing on three major information systems -- IS of tax administration, Česká správa sociálního zabezpečení (ČSSZ), Všeobecná zdravotní pojišťovna (VZP). The first part describes the specifics of information systems in state administration and strategies and objectives of the Czech Republic in the field of e-government and development of competitiveness. There are also introduced three mentioned information systems. In the second part is an analysis and evaluation of the ADIS (Automatizovaný daňový informační systém). The analysis is supported with the examples of how the IS works in practice. The future direction of the three information systems will be heavily influenced by the planned introduction of a unified revenue collection agency (JIM). In this work are considered important assumptions and aspects of the project JIM that must be considered before its implementation. The main contribution of this work is a referral from a general level of the claim to a more detailed analysis of the specific IS in state administration supported by examples of its operation in practice. The work serves as an information base for the verification of general assertions about information systems in state administration and for additional information about the current state of information systems of tax administration, Česká správa sociálního zabezpečení, Všeobecná zdravotní pojišťovna.
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Taxation in Bosnia and Herzegovina
Marković, Igor ; Klazar, Stanislav (advisor) ; Blažek, Petr (referee)
The tax system of any country is a central pillar of economic activity. With proper setting of fiscal policy, even the less efficient economy can flourish, while problematic tax system can negatively affect also the economic superpowers. This bachelor thesis analyses the tax system in Bosnia and Herzegovina, which has essentially a very complicated and confusing system. The work is divided into three chapters. In the first chapter, I generally characterize the tax system of the country, including the tax systems of entities, each with its independent tax system. In the second chapter I focus on the characteristics of direct and indirect taxes in Bosnia and Herzegovina. In the third chapter, I suggest potential improvements of the Bosnian tax system for the future. I also include brief comparison of the Czech taxation system to the Bosnian one.
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Limitations and Possibilities of a One Collection Point
Kubantová, Kateřina ; Tepperová, Jana (advisor) ; Pšurná, Pavla (referee)
The work deals with a one collection point, which should reduce administrative costs for taxpayers and government, the impact of its introduction, risks and benefits that accompany it. The work is divided into three parts, two them are theoretical and one practical. The first part deals with the historical development of tax administration in the Czech Republic, the second part deals with the current system of tax and customs administration, current administration of social security and health and accident insurance. The last third part is practical and focused on a one collection point, changes that it entails, as well as evaluation of these changes.
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Analýza vybraných okruhů činnosti daňové správy ČR
Ryšavá, Šárka ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis "Analysis of selected areas of tax administration of the Czech republic" is a descriptive and quantitative analysis of tax administration, its participants and introduction to the upcoming modernization of tax administration. The work is divided into three chapters, the first deals with the participants in the tax proceedings. The second chapter is focused on tax administration. The last chapter summarizes the active steps of modernization and the steps which are currently being prepared.
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