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Tax harmonisation in the EU and its application in the Czech Republic and United Kingdom
Flídrová, Barbora ; Váška, Jan (advisor) ; Kasáková, Zuzana (referee)
This bachelor thesis is in search of an answer to a research question whether the Czech Republic's and Great Britain's tax systems are converging and whether these states fully respect harmonisation directives. Key words, history of tax harmonisation in the European Union, tax harmonisation from the economic point of view, current situation and expected future progress are explained in detail in the first part of the thesis. Analysis is mostly focused on the following instruments of taxation policy: value added tax, excise taxes and corporate taxes. The second part speaks about tax harmonisation application in both the Czech Republic and Great Britain. Specific examples on how tax harmonisation is reflected in tax systems of both states are proposed, as well as tax rate statistics, which enabled me to compare tax policies development of both states very well. Then a synthesis of findings mentioned both in the first and second part can be made and the research question can be answered.
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Tax harmonisation in the EU and its application in the Czech Republic and United Kingdom
Flídrová, Barbora ; Váška, Jan (advisor) ; Kasáková, Zuzana (referee)
This bachelor thesis is in search of an answer to a research question whether the Czech Republic's and Great Britain's tax systems are converging and whether these states fully respect harmonisation directives. Key words, history of tax harmonisation in the European Union, tax harmonisation from the economic point of view, current situation and expected future progress are explained in detail in the first part of the thesis. Analysis is mostly focused on the following instruments of taxation policy: value added tax, excise taxes and corporate taxes. The second part speaks about tax harmonisation application in both the Czech Republic and Great Britain. Specific examples on how tax harmonisation is reflected in tax systems of both states are proposed, as well as tax rate statistics, which enabled me to compare tax policies development of both states very well. Then a synthesis of findings mentioned both in the first and second part can be made and the research question can be answered.
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Value Added Tax in the Czech Republic, EU comparison
Pelikánová, Radka ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.
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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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Indirect Tax Harmonization in the European Union
Kožnarová, Hana ; Štohl, Pavel (referee) ; Kopřiva, Jan (advisor)
The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic to the EU. It analyzes changes in harmonization with the focus on value added tax and its impact on businesses. The aim of this thesis is on a sample of respondents using a questionnaire to find out how the businesses look at this problem, which the harmonization of indirect taxes directly concerned.
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Tax Harmonisation in the European Union
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic.
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Development of tax rates in the EU countries
Langová, Veronika ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The object of the bachelor thesis is the development of the tax rates in the European Union (EU). Tax policy is an integral part of the EU since its establishment and for the smooth functioning of the internal market of the EU Member States was chosen the value added tax (VAT) as a general tax on consumption. Value added tax is subject to harmonization within the EU rules but the original intention of a single tax rate of the VAT in all Member States has not been reached yet, the VAT system is still in the so-called the transition period and the Member States are enough autonomous in the application of the VAT rates. The main objective is to determine whether the standard and the reduced VAT rates in the EU Member States converged during the period from 1999 to 2015. The analysis is based on calculation of the coefficient of variation. The secondary objective is to analyse the evolution of average standard and reduced VAT rates in the EU Member States and identify trend in the number of applied reduced rates. By the convergence analysis was detected the convergence in both standard and reduced VAT rates. However, the values of the coefficient of variance were significantly lower for the standard VAT rate than those for the reduced rate.
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The tax harmonization and coordination in the European Union at Value Added Tax
Polehňová, Silvie ; Němcová, Ingeborg (advisor) ; Antal, Jarolím (referee)
The tax harmonization in the European Union is focused on indirect taxes, primarily on value added tax. The value added tax was established as the all-European tax, used for financing the budget of the European Union and it can be found in the taxation system of every member state of the European Union. The tax harmonization of value added tax is taking place since its establishment. The thesis is focusing on the harmonization of the value added tax. The aim of the thesis is to find out the level of harmonization of value added tax on the internal market of the European Union and if there exists the connection between harmonization of the tax and its withdrawal, in other words if the process of the harmonization helps to increase the withdrawal of value added tax in member states of the European Union.
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