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Special forms of taxation and levy on energy companies in the EU
Šipoš, Tomáš ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Trubač, Ondřej (referee)
Special forms of taxation and levy on energy companies in the EU Abstract The topic of the dissertation is special forms of taxation and tax burden of energy companies in the EU. Under the influence of rising wholesale energy prices, more and more Member States are adopting special forms of tax for energy companies in order to tax the so-called extraordinary income of energy companies. I consider the chosen topic of the dissertation to be actual, especially in the spectrum of current developments in social realities in the EU. Energy is a sector of the national economy that is subject to strict legal regulations, especially in pricing. In addition, energy is a very investment-intensive sector. I consider the focus on special forms of taxation and mutual comparison of these tax policy institutes to be beneficial for de lege ferenda legislation. The main goal of the presented dissertation is to evaluate the existing forms of special taxes and levies for energy companies in the EU. Internally, the dissertation is divided into chapters. The dissertation contains three tables and two graphs. The first chapter deals with the definition of the aim of the dissertation and the definition of the work methodology and the applied research method. The second chapter is devoted to the elaboration of the theoretical basis...
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Corporate tax harmonisation under the EU law
Nymburský, Ondřej ; Vondráčková, Aneta (advisor) ; Tomášek, Michal (referee)
Corporate Tax Harmonisation under the EU Law Abstract in English language The diploma thesis focuses on the corporate tax harmonisation from the perspective of European law; in particular it analyses selected aspects of common system of taxation applicable to parent and subsidiary companies, common system of taxation applicable to interest and royalty payments and the Anti-Tax Avoidance Directive (ATAD). Its aim is to analyse selected secondary legislation de lege lata in the light of the judicial practice of the Court of Justice of the European Union as well as related issues arising under the primary legislation, including the limits of competences. The thesis consists of the introduction, four chapters and the conclusion. The first chapter deals with theoretical introduction to the taxation terminology and stages of tax cooperation between tax jurisdiction, i.e. coordination, aproximation and harmonisation, together with tax competition. In the second chapter, the reader is acquainted with the harmonisation process of direct taxation and its legal basis under the Treaty on the Functioning of the European Union and primary legislation limits. The third chapter is fundamental as it focuses on comprehensive analysis of selected secondary legislation, while presenting and analysing the case law of the Court...
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Bureaucratic demands of the tax system in the CR
Němečková, Leona ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In my thesis I deal with examination of administrative demands of the tax system in the Czech Republic, causes thereof and possibilities of solution. For the reason of the thesis extent I examined only direct taxes although indirect taxes show the great potential to reach savings in administrative demands as well and general conclusions may be applied to them. The thesis is divided into four chapters. In chapter I. I define the term of administrative demands as a cause of inefficiency of tax collection system. I look for the causes in principles of the constitutional system of the Czech Republic and tax system, i.e. in its individual tax laws. For comparison I examine the issue also in other countries of the European Union and in Russia to get to know, how effectively tax systems in other states work. In chapter II. I analyze particular parameters of the tax system, such as registration procedures, filing of tax returns concerning individual taxes, additional payments of taxes and tax advance payments, communication with authorities, process of tax recovery, making controls. In chapter III. I propose solution arising from analysis made in previous chapters, which should decrease the administrative demands by various methods. My aim is to keep the same volume of collected taxes. In final chapter IV....
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Legal issues of direct taxes
Chod, Karel ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
Taxes have a significant meaning in society. They represent a political and macroeconomic tool, and primarily, tax levies are necessary to satisfy existential needs of the state. Since taxes are means to promote political persuasion, their legal form is subject to frequent change depending on fluctuation of influential members of the government. Due to globalization we have also been witnessing an increasingly faster rotation of economic cycles. In these cases government usually takes advantage of changes within the tax system to avoid extreme conditions. As in the other European countries, the Czech Republic circumstances show a progressive meaning of the fiscal responsibility and the related effectivity of the state apparatus functioning. In the scope of public income administration de lege lata the integration of administration from individual authorities into a single modern agency is being prepared. Work analyses a theoretical specification of the term tax including its structural elements. Practical notion of work is devoted to admistration of the national budget resources and its upcoming reform, or upcoming integration. Various project difficulties of intergration of the public income administration, and deficiencies in officially available documents of working groups have been determined.
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Income tax in the context of hamonization of direct taxes in the European Union
Zajíčková, Miroslava ; Bakeš, Milan (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
- 1 - Abstract The issue of income tax is a topic that is current, whatever the political organization of the country, because it is a fact significantly affecting the political, economic and social conditions, from many different aspects. Individual load, as well as corporate income taxes is one of the key elements that most impact on people and affect their economic behavior, social and political decision-making standard. Income tax in the tax systems is one of the most important taxes, because it is burdening the income of individuals and legal entities, tax payers. Through a greater or lower tax burden on personal and corporate income it is possible to use the legislation in the area of income tax and its setting, in the period of economic stagnation, as an instrument for economic recovery. In the area of tax systems and tax systems of specific countries in the last decade we recorded a relatively significant development. The shift, consisting mainly in the approximation of national tax laws, is in our legal system particularly evident after the enter of Czech Republic to the European Union in 2004. In connection with the gradual expansion of the European Economic Community, of the customs union, common market between Member States and European Union development into as we know it today, with 27 Member...
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Personal income tax in the Czech Republic and in some European Union states
Klabusayová, Hana ; Bakeš, Milan (advisor) ; Novotný, Petr (referee)
The topic of the rigorosum thesis is "Personal income tax in the Czech Republic and in some European Union states." The aim of the thesis was to analyze the legal regulation of individual taxation in the Czech Republic, compare it to the individual taxation in some European Union states, and to suggest recommendations and proposals to the legal regulation of the personal income tax in the Czech Republic de lege ferenda. The rigorosum thesis is alongside the introduction and conclusion composed of six chapters. The theoretical framework of the rigorosum thesis is defined in the first chapter, which is focused on the tax theory. In the second chapter, the legal regulation of direct taxes in the European Union is included. Legal basis of the individual taxation in the Czech Republic is outlined in the third chapter, and the Czech legislation is analyzed in the fourth chapter. For the purpose of the thesis, legal regulations of individual taxation in Germany, United Kingdom, France, and Austria have been chosen. The foreign legal regulations are analyzed in the fifth chapter. In the sixth chapter, results of the previous chapters are summarized and compared, and possible changes and recommendations to the legal regulation of the individual taxation in the Czech Republic de lege ferenda are suggested.
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Legal issues of direct taxes
Chod, Karel ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
Taxes have a significant meaning in society. They represent a political and macroeconomic tool, and primarily, tax levies are necessary to satisfy existential needs of the state. Since taxes are means to promote political persuasion, their legal form is subject to frequent change depending on fluctuation of influential members of the government. Due to globalization we have also been witnessing an increasingly faster rotation of economic cycles. In these cases government usually takes advantage of changes within the tax system to avoid extreme conditions. As in the other European countries, the Czech Republic circumstances show a progressive meaning of the fiscal responsibility and the related effectivity of the state apparatus functioning. In the scope of public income administration de lege lata the integration of administration from individual authorities into a single modern agency is being prepared. Work analyses a theoretical specification of the term tax including its structural elements. Practical notion of work is devoted to admistration of the national budget resources and its upcoming reform, or upcoming integration. Various project difficulties of intergration of the public income administration, and deficiencies in officially available documents of working groups have been determined.
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The Application of Trends of Transfer Pricing Adjustments of Selected European Countries in the Czech Republic
Nekovář, Jiří ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Bělohlávek, Alexander (referee)
/ Résumé / Zusammenfassung Transfer pricing is currently a very relevant topic. Tax administrations are focusing on unveiling and penalizing tax evasion and in author's opinion also on prevention and reduction of tax optimization using intragroup transactions with price designed to minimize taxation. The volume of tax base and tax adjustments by tax administrations multiplied in recent years without significant changes in relevant legislation and that raises a question whether this change is not contrary to the principle of legality use of powers conferred by public law. This thesis analyzes reasons for these changes, which are connected to significant increase in number of group cross border transactions. In European context the increase is partially result of intensive economic integration of member states. Second important aspect leading to the relevance of this topic is the intensity public perception of this issue which to large extent eliminates the difference between tax avoidance and illegal tax evasion. The thesis generally focuses on transfer pricing in European context created by the activities of OECD reflected by EU legislation. The analysis shows that the OECD document on the issue are very beneficial instruments and their use is in many cases unified by the EU, which analyzes the...
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