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Development of indicators on excise taxes in EU countries
UHLÍŘOVÁ, Kateřina
The objective of the thesis is to investigate the development of excise taxes indicators in twenty-seven member states of the European Union (without Croatia due to the absence of data). The selected period for the analysis is the year 2004 - 2016. The main aim of the thesis is to define the groups of member states EU according to their importance and similarity with respect to the excise duties. With this aim is related the another important idea of the work. That is whether the indicators of excise duties are brought closer to the harmonization processes and if are the member states converging. The cluster analysis was used to achieve the main goal of the work. The data which is used in this analysis is obtained from Eurostat and European Commission databases. The results of cluster analyzes allow the member states to be divided into four of the most stable groups. The group of Nordic countries in Europe, group of border states, states of NMS-12 able to approach the EU-15 and other states of NMS-12. The cluster analyzes also shows that the original and new member states, that joined the EU in 2004 and later, are still different in the field of excise duties. Differences that exist despite the strict harmonization of individual tax systems, in particular the harmonization of excise rates, may be caused, in particular, to the historical roots of individual countries, but also by the economic and political situation.
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Economic and legal aspects of excise taxes in the EU
NECID, Martin
This diploma thesis deals with the economic and legal aspects of excise taxes in the EU. Excise taxes are among indirect taxes and can be divided into three basic groups: alcoholic beverages, tobacco products, and energy products and electricity. For individual commo-dities, EU Member States are harmonizing their legislation and minimum rates in order to prevent cross-border distortions of competition between EU countries. Part of the diploma thesis will be the analysis of the current situation in the field of excise taxes in the EU, the comparison of the individual commodities subject to these taxes.
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The tax system of Slovakia
Soukupová, Petra ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
This final thesis deals with the tax system of Slovakia. The main aim of the thesis is to capture the development of the tax reforms carried out in the Slovak Republic and the decription of the consequences of the resulting tax systems. The partial aim is the analysis of the Electronic Register of Sales. The first chapter defines the concept of tax reform and describes tax reforms in the world, then there are futher specified tax reforms of Czechoslovakia. The second chapter focuses on a big tax reform in Slovakia in 2004. The third chapter is devoted to the current tax system. The fourth chapter deals with the Electronic Register of Sales.
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Tax evasion in the Czech Republic
Vrchotková, Marie ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
This bachelor thesis deals with tax evasion in Czech republic. The thesis is divided into theoretical and analytical part. In theoretical part are explained problems of tax evasion and the shadow economy. In theoretical part are also explained methods of measurement of tax evasion. Analytical part deals with concrete examples of tax evasion in certain taxes in Czech republic. This examples of tax evasion are followed-up by restriction instruments and by the context of changes in tax area in Czech republic.
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Institute of Several and Joint Liability for Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject...
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Taxation of wine from the viewpoint of legal regulations of the European Union
Nekovářová, Tereza ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Švarc, Zbyněk (referee)
The issues of assurance of sources for national budgets are eternal topics which are apparently current in any phase of the economic cycle, and it holds still more for the period of recession. In response to the outbreak of a financial crisis it is always possible to see the needs of finding new sources of financing of government expenses. Even though taxation of wine is rather a marginal topic in this regard, it is necessary to ask why this is so and whether it is not just this area that hides a large potential. Taxation of wine, however, plays an important role not only as a source of incomes for the state budget, but also as a tool of regulation of consumption of this commodity, which is negatively perceived from the viewpoint of human health. The imposition of taxation of wine does not influence consumers' behaviour only, but it has also impacts on plant production in this sector. At the same time, the entire issue acquires an absolutely different dimension through the fact that the area of taxation of wine belongs among the fields which are subject to harmonisation on the part of the European Union. At the time of globalisation and continually intensifying European integration it is important to be able to gain maximum yields from these aspects of the economy. In connection with harmonisation...
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Fight against evasion in indirect taxation
Havránek, Štěpán ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...
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Analysis of the impact of the proposed introduction of excise tax on still wines if applied on market subjects and company Vinium a.s.
Kurka, Vladimír ; Chytil, Zdeněk (advisor) ; Slaný, Martin (referee)
The thesis deals with possible impacts of non-zero rate of excise tax on still wine if applied on market subjects which means consumers, producers and the government. Function of price elasticity demand for wine in the Czech Republic is created and using regression analysis is found that demand for wines in the Czech Republic is inelastic. Original hypothesis that introduction of excise tax of 10 CZK per one litter of still wine would not positively impact any of affected subjects has not been confirmed. Demand for still wine would be reduced if excise tax was exercised and therefore producers and customers would be harmed but the analysis shows that the government would increase its tax collection. Another finding is that cheap wines are more price elastic and impact of tax growth on demand for these wines would be greater than in case of more expensive wines. Results of research are applied on the VINIUM Company and its financial statements with finding that introduction of excise tax would probably lead to bankruptcy of the company.
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The Case of Law in the Field of Value Added Tax and its Impact on Legislation
Havlíková, Barbora ; Toman, Petr (advisor) ; Zídková, Hana (referee)
Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.
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Tax system in the Czech Republic focusing on value added tax
Morávková, Alena ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
Bachelor thesis is focused on value added tax, as one of the key items of state budget revenues. Economic importance of the value added tax in recent years been steadily increasing. It is also the most frequently mentioned taxes in connection with tax evasion in various forms. The issue of tax evasion, after the Czech Republic joined the European Union has grown to an international level, mainly due to the opening of borders and facilitate the free movement of goods and people. The Czech legislation is gradually getting measures to facilitate illegal practices at least limit. The aim of this thesis is to evaluate the functioning and effectiveness of the adopted measures to eliminate tax evasion on VAT and evaluate these measures to poured selection of value added tax. The operational objective is to design its own procedures, which would lead to a reduction in tax evasion.
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