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Elektronická evidence tržeb v České republice
Pisková, Lenka
The bachelor thesis deals with the topic of electronic evidence of sales in the Czech Republic. Its goal was to evaluate the efficiency and profitability of the electronic evidence of sales among taxpayers running business in accommodation services. The literary part of the thesis describes the issue of business and the electronic evidence of sales together with aspects of its implementation and tax evasion. In the practical part, data of accommodation services from the Czech Statistical Office and the Financial Administration of the Czech Republic in the period 2012-2020 are evaluated. The results showed the fulfilment of the precondition of the electronic evidence of sales and an increase of the tax base for accommodation services business owners.
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COMPARISON OF CONSUMER TAXES IN THE CZECH REPUBLIC WITH ONE CHOSEN COUNTRY IN THE EU
VANĚREK, Petr
The premise of my undergraduate work is: ``Comparison of Consumer Taxes in the Czech Republic with one Chosen Country in the EU.{\crqq} The purpose of my work is to analyze and compare legislative amendments of consumer taxes with a chosen country in the EU. Focus is on prevention of tax evasion in the EU. Initially I examine the purpose of consumer taxes, their collection and distribution. Secondarily, I address the legislative amendment of consumer taxes in the Czech Republic, as well as in Slovakia. Additionally, comparison of the legislative amendments of consumer taxes both countries are made. Thirdly, I discuss the bylaws of consumer taxes published by the EU. I examine problems regarding the prevention of tax evasion associated with consumer tax harmonization. My work will show that every country in the EU has entitlement of its own assessment of consumer taxes. This discrepancy has an effect on individual domestic markets within the EU. Therefore, the EU processed consumer tax guidelines, which also focuses on the political domestic market. The EU{\crq}s focus is on the prevention of tax evasion and securing cooperation of countries in this area.
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Position of offshore companies in financial law
Zaripov, Sergey ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Role of Offshore Companies in Financial Law - Abstract The aim of the thesis is to focus on the issue of the offshore companies which play an important role in international financial law, especially with regard to today's globalization. The thesis is systematically divided, while the introductory chapters deal with the definition of offshore and on-shore companies. It also provides the types of offshore companies and their most common uses along with the reasons for operating in offshore areas. The fourth and fifth chapters deal with the issue of double taxation treaties, including the methods contained therein, together with an analysis of the Multilateral Convention for the Suppression of Tax Cuts and Profits Shifting, abbreviated to MLI, and international tax planning which is one of the motives for company formation in offshore areas. The sixth chapter and the following chapters seek to define the concept of resident and non-resident companies, including the difference in the establishment of the company in the Czech Republic and in the territory of Guernsey together with the possibility of cooperation of two or more entities in the offshore territory within the so-called partnerships. Given the fact that part of the thesis deals with the impact of offshore companies on the global and domestic economy,...
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THE NE BIS IN IDEM PRINCIPLE IN THE CONTEXT OF TAX AND CRIMINAL LAW
Kaucká Hermannová, Monika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
THE NE BIS IN IDEM PRINCIPLE IN THE CONTEXT OF TAX AND CRIMINAL LAW The thesis deals with concurrent imposition of sanctions under tax and criminal law in connection with the violation of the principle of ne bis in idem as one of the basic legal principles according to which only one ruling can be made on one conduct. The aim of the thesis is to examine whether this legal principle is violated in the case of imposing a tax penalty under the tax law and conviction for the crime of tax, fee and similar mandatory payments evasion under the criminal code. The question raised is based on the legal opinion of the European Court of Human Rights, which attributed to a tax penalty imposed under tax law the nature of a criminal charge within the meaning of Article 6 (1) of the European Convention on Human Rights. The case law of the Supreme Administrative Court and the Supreme Court follows the decisions of the european judicial bodies. Detailed analysis and evaluation of case law and its mutual context is a key part of the whole thesis. In addition to the introduction and conclusion, the work is divided into six chapters. The first three theoretical chapters contain a definition of the ne bis in idem principle and related terms in the Czech legal system and international treaties, tax proceedings and...
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Financial Law Instruments Combating Value-Added Tax Evasion in the Perspective of European Union
Sejkora, Tomáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Šramková, Dana (referee)
This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...
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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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The regulation of money laundering and tax evasion in the theory and legislation
Kyselá, Eva ; Sejkora, Tomáš (advisor) ; Kohajda, Michael (referee)
Title of the thesis: The relation of money laundering and tax evasion in theory and legislation Abstract The thesis deals with the relation of money laundering and tax evasion, predominantly in the international context, because both of these activities are very often organized intentionally in several countries. This makes it difficult to detect and punish them and requires close cooperation between states, both in setting the rules and in enforcing them. It is the international soft-law and hard-law rules that significantly affect national regulation. Therefore, the thesis focuses on those and also on regional instruments within the EU. After describing the development of the two areas' regulation and its gradual intertwining, the thesis discusses the similarities and differences that feature the two areas and identifies the problems and challenges the international community is facing when tackling the two problems - reactive regulation lagging behind, slow implementation and complicated international cooperation, difficulty in measuring the problems (and the associated potential inefficiency in spending resources to fight them) as well as the challenges posed by the flourishing information technology. Possible solutions are proposed in the form of adjusting some aspects of soft law as well as...
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Abuse of law as a limit for tax planning
Kamínková, Petra ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
in English Abuse of law as a limit for tax planning This thesis deals with the role of abuse of law concept in determining the limits of tax planning. The most significant topics addressed in this theses include the relationship between abuse of law and related concepts of circumvention of law and substance over form, acceptability of the subjective criterion of abuse, and the relationship between the abuse-of-law concept and teleological interpretation. I conclude that abuse of law is a convenient term to label certain teleological interpretations. Subjective criterion focusing on scope, artificiality or rationality of the transaction or taxpayer's intent should not by itself lead to the conclusion of abuse. Abuse of law and circumvention of law are, despite their linguistic differentiation, so related that they can be described as two sides of the same coin. Finally, the substance-over-form concept, understood in the Czech legal doctrine as a separate concept, fulfills the criteria of abuse, and can therefore be considered as its subpart.
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New methods of combating VAT evasion
Pelikán, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
and keywords New methods of combating VAT evasion The topic of this work is the rating of the current situation regarding value added tax evasions, which rates the situation de lege lata, identifies its shortcomings and proposes de lege ferenda solutions that could prevent or at least reduce such evasions. The theses also shows practical examples and tries to present situations that can actually occur in the environment of taxes. The first chapter is focused at general description and introduction to the topic of value added tax, while it is very briefly explaining its basic design elements. It also outlines the nature of tax evasion. The second chapter focuses on the limits of financial administration, which lie mainly in its limited staffing capabilities. The chapter emphasizes the need for automation and explains its practical benefits, outlining the basic framework of most tools to fight against tax evasion. The third chapter describes specifically the issue of the so-called control report, points out its predominant strengths and presents it as one of the successful tools in the fight against tax evasion. At the same time, however, the shortcomings of the current legislation are rated and de lege ferenda solutions are proposed. The fourth is focused at the issue of the so-called electronic...
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