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Options to combat tax evasion of VAT within the European Union
Kohoutková, Růžena ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The objective of this thesis is to analyze and evaluate the European Commission's proposals aimed at fighting tax evasion in the realm of value-added tax within the European Union. The first part of the thesis explains the issues concerning value-added tax with transactions within the EU, defines the term tax evasion, and a large part is devoted to different types of tax frauds, especially to the so called carousel frauds. The size of the so called shadow economy and estimates of the levels of tax evasion are also included in this part. The next section focuses on the analysis of individual proposals of the European Commission, i.e. introducing the mechanism of the general reverse-charge, introduction of taxation of supplies within the European Union, and enhancement of cooperation among Member States. The third part evaluates these individual proposals from the points of view of the European Commission, tax experts, and the author of this thesis herself and based on the analysis conducted.
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Chain transactions - VAT analysis and optimization options
Doubková, Anna ; Toman, Petr (advisor) ; Bauernöplová, Veronika (referee)
This diploma thesis is focused on the issue of chain transactions. The main aim of the thesis is to suggest the companies participating in the model chain transactions in the case study the appropriate measures leading to the optimization of tax obligations related to VAT. The measures are divided according to three criteria: tax period harmonization, tax savings in cash flow and elimination of administrative burden. The key provisions in the recast of the Sixth Directive, the VAT Act and the case law of the Court of Justice of the European Union are analyzed. Based on the comparison of various solutions, the most optimal procedures are assessed and the appropriate measures are recommended.
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Measures and policies to combat tax frauds
Hudáková, Zuzana ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
The final thesis deals with tax evasions, fights and policy against the tax evasions in European Union. The aim of my work is provide a clearer imagine, what kinds of provisions the European Union uses to combat tax frauds. At this thesis are used sources of directions and measures, which were suggested and accepted in years 2006 -- 2010. In theoretical part is described what the word "tax evasions" means, what types of tax evasions we recognize and the different means of their measuring. Another section is devoted to estimations of tax evasions, mainly on field of VAT with attention to carousel frauds in particular countries. At last part is characterized measures of European Union in combating VAT frauds in two forms: modifying VAT system and administrative cooperation between Member States.
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