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Heftiness and Efficiency of Introduction of Control Report to VAT (Value Added Tax)
Oberreiterová, Olga ; Hajdíková, Taťána (advisor) ; Římalová, Monika (referee)
Diploma thesis will deal with the Control Report as a tool to suppress and prevent evasion of value added tax. The aim of this work is to analyze this tool to evaluate the intensity and efficiency. In the first part of this work are laid theoretical basis for the analysis of the selected instrument. This is a presentation of the operating principle of the VAT legislation, next what is the value-added tax, introduction of the concept of tax evasion, and his form at present, continue to the definition of Control Reports, along with other tools in the fight against tax fraud in the Czech Republic and the European Union. The second part will deal with practical work site Control Reports, its analysis, comparing the planned contribution of the real benefits, demands clarification of its implementation by the tax administration and by the taxpayers.
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VAT ledger statement - comparison of different business acitivities
Pikhartová, Tereza ; Zídková, Hana (advisor) ; Vítková, Jana (referee)
The bachelor thesis is focused on the analysis of VAT ledger statement. The goal of this analysis is to compare methods of filling in a VAT ledger statement between chosen subjects. For this paper a travelling agency and a self-employed electrician have been chosen. The thesis is divided into two main parts. First part covers the basic theory behind VAT and VAT ledger statement, especially its content. Second part defines the subjects, describes their VAT processes and its main focus is illustrating the differences between filling in the statement by travel agency and self-employed electrician with examples provided. At the end of the thesis the knowledge gained from the examples is summed up.
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The Reverse Charge and the Institute of Review Statement in Value Added Tax Act
Vaner, Dana ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The final thesis deals with the amendment of Act no. 235/2004 Coll., Value added tax Act, as amended, which extends the reverse charge and introduces new institute of review statement. The aim of the thesis is to evaluate the new regulation in terms of its suitability and potential benefits and also in terms of its failings and disadvantages. Concurrently the thesis focuse on the evaluation of the impact of extending the reverse charge and introducing the institute of review statement on the fight against value added tax evasions, which are represented mainly by carousel frauds. The thesis is divided into three chapters. The first chapter describes the basic characteristics of value added tax as an indirect tax, based on the principle of paying the tax on output and consecutive application of the deduction, and further discusses the basic structural elements of the tax. The explanation focused on the value added tax frauds is given at the end of the firts chapter, where is detailly described the functioning of the carousel frauds with cross-border element, which are becoming more important. The second chapter deals with the reverse charge in form in which applied until 31st December 2014. There is an interpretation of transactions which falled under this special mode in terms of European...
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Indirect Taxes Evasion
Kotrba, Karel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...
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New administrative duties of taxpayers in the area of value added tax
Halbrštát, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: New administrative duties of taxpayers in the area of value added tax Abstract: The thesis describes and analyses the new administrative duties of taxpayers in the area of value added tax. Currently exists a whole range of administrative duties in the area of value added tax. It has been written a lot about these current administrative duties in the past. Therefore, I have decided to focus on two completely new measures, which have become media phenomenon in last months, These measures are VAT control statement and electronic records of sales. However neither of these measures can be described as a Czech invention, we might find them in foreign legal regulations. Considering this fact, I could have dedicated my focus on legal regulations, which had served as s inspiration for Czech legislators and compare the model regulations from abroad with the Czech version and find potential differences. In the first and general part of the thesis, can be found answers to the questions: "What is the value added tax?", "Who are the taxable persons?" and "What are their current administrative duties in the area of the value added tax?" In the second part I have dealt with an institute of the VAT control statement. In addition to the particular provisions of the legal regulation, I...
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Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
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VAT ledger statement
Křempek, Vojtěch ; Zídková, Hana (advisor) ; Tecl, Jan (referee)
This thesis deals with the VAT ledger statement. The main objective is to quantify company's costs caused by the implementation and operation of the VAT ledger statement. Other goals are to compare these costs according to the size of taxpayers and to map practical problems associated with the process of completing the statement. The first part explains the system of carousel fraud and outlines possible ways to fight it. It also provides the basic information on the statement. The second part focuses on the main issues caused by this newly established institute of VAT ledger statement. In the third chapter there are quantified establishing and ongoing costs associated with the VAT ledger statement.
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