|
|
Corruption, Tax Abuse, and Financial Secrecy
Palanský, Miroslav ; Janský, Petr (advisor) ; Riedel, Nadine (referee) ; Zucman, Gabriel (referee) ; Johannesen, Niels (referee)
Corruption, Tax Abuse, and Financial Secrecy PhD Dissertation, Miroslav Palanský, IES CUNI, 2020 Abstract This dissertation is composed of three papers that focus on different aspects of the relationship between the public sector and individuals who do not comply with the norms and regulations set by the government. I classify the ways in which individuals do so into two categories - corruption and tax abuse. Corruption, defined as the abuse of entrusted power for private gain, results in individuals obtaining more benefits from the public sector than is intended. Tax abuse, on the other hand, is defined as contributing less to the public sector than is intended. The last chapter of the dissertation focuses on financial secrecy, which I argue is the key facilitator of the two channels. In Chapter 2, I show that companies that donate money to Czech political parties subsequently report abnormally high profits, pointing to preferential treatment that these firms enjoy as a result of their political connections: I conservatively estimate that the connected firms outperform their non-connected but otherwise similar competitors by 8 to 12% following the establishment of the connection, which is a higher effect than found previously for more developed economies. Importantly, however, I find that the effect...
|
|
|
Fight against tax evasion from a procedural viewpoint
Kupcová, Kristýna ; Vybíral, Roman (advisor) ; Kotáb, Petr (referee)
1 Resume in english Fight against tax evasion from a procedural viewpoint This diploma thesis is about fighting against tax evasion from the point of view of procedural tools, which are regulated by Act No. 280/2009 Coll., The Tax Code. The tesis is divided into three main chapters. The first chapter defines basic concepts, essential for understanding the examined topic, particularly the term "tax" and "tax law". The second part of the thesis defines tax administration in general and basic principles of tax administration, which the tax administrator is obliged to follow in detection of tax evasion. The second part of the thesis also defines the concept of tax evasion for the purposes of this thesis. On one hand, it defines it as a crime regulated by the Criminal Code. But also as a conduct under the law, which pursues a purpose, which the legislature did not presume during preparation of the legislation and on the basis of such conduct, the tax is not set correctly, ie. in accordance with the Tax Code. The third part analyzes and examines the individual procedures for tax administration, regulated by the Tax Code. The detection activity of the tax administrator is analyzed in this part of the thesis, as well as local investigation activity carried out by the tax administrator, and effectiveness of these...
|
|
|
Elektronická evidence tržeb
Plesníková, Jana
The aim of the thesis is focus on effect of Electronic registration of sales act on the business in the Czech Republic. First part is an explication of the law as an application on regulation related and certain parts of business. In the second part of the thesis, there are specified selected issues in relation to implementation of Electronic registration of sales. The issues are applied on exams of model business. All the work is primarily related to catering facilities. To every caption are specified relevant results as advices for businesses or suggestions about legislation modification. The main result of the work is an evaluation of tax discount on registration of sales and compensation of costs for businesses because of reduce VAT tax rate for catering facilities. The individual part of the thesis is a discussion focused on the topic about an exception of small businesses from effect of the law.
|
|
|
Elektronická evidence tržeb v České republice
Navrátil, Emil
Navrátil E. Electronic evidence of sales in the Czech Republic. Bachelor thesis. Brno: Mendel University, 2017. The bachelor thesis deals with the topic of the Electronic evidence of sales in the Czech Republic. Specifically, the thesis deals with its impact on small and micro enterprises that are affected by the I. phase of the implementation. Firstly, the system and law behind the subject matter was described. Furthermore, results of the questionnaire were analysed and followed by an assessment. Moreover, the thesis investigates the resistivity of the system against fraudulent actions.
|
|
|
Ekonomické dopady zavedení elektronické evidence tržeb v České republice
Honzírková, Hana
Bachelor thesis is dealing with the impacts of implementation of the Electronic Record of Sales in the Czech Republic. The research contains state budget, mainly government revenue. Then there were analysed the Law of Electronic Record of Sales and obligations of taxpayer. In another part of work there are example states: Croatia, Austria and Slovakia where process of Cash Collections, Grey Economy and the number of tax entity are studied. The same data were found for the Czech Republic and were used in comparison. The result of comparison was used in the recommendation for the Czech Republic.
|
|
|
Dopady zavedení elektronické evidence tržeb
Nguyen, Michal
Nguyen, M. Electronic registration of sales. Bachelor thesis. Brno: Mendel University, 2018. This thesis deals with an evaluation of impact Electronic registration of sales (EET) in the Czech Republic. The first part of Bachelor thesis is devoted to describing the issue of the shadow economy and the "EET" system itself. The next part encompasses an analysis of the current state of tax collection in the Czech Republic, the development of prices, wages and number of business entities in the affected sectors after the implementation of "EET". Last but not least, this thesis is also focused on enumeration the costs associated with the system. Results are evaluated on the basis of information from public service, statistical office and online enterprise databases. Overall, it was found that, despite a better tax collection, there was no significant size reduction of shadow economy in the Czech Republic.
|
|
|
Effects of the value added tax reform on the economy of Republic of Macedonia
Angelovski, Filip
In the year 2000 the old turnover tax was replaced and the value added tax was introduced. The aim of the bachelor thesis is to explore the impact of the value added tax on the economy in the Republic of Macedonia. The research explores the effects from this reform on the GDP as the most important measurement for the economic growth and the inflation rate as the indicator for the price change. For that reason, Vector Autoregressive (VAR) model is applied from the period 1995 to 2016 with yearly data from VAT and turnover tax revenues, GDP growth and inflation rate. In addition to that empirical analysis, Granger test and forecasting technique are used to explore causality and to predict the future behavior. Moreover, the impact of the VAT revenues on the state’s budget of the Republic of Macedonia is investigated. The Ordinary least squares (OLS) model is used analyzing the time series data that unites the revenues from the turnover tax and the VAT under single variable on yearly basis from 1994 to 2016. The Chaw test is implemented in the OLS model to find the structural break that is caused in the revenues by the implementation of the VAT. In the thesis the topics of tax evasion and the role of the Public Revenue Office are discussed as well.
|
|
|
Stanovení dopadů daňových úniků do daňových rájů na ekonomiku a rozpočty ČR
Dvořák, Adam
Dvořák, A. Determination of impact of tax evasion on economy and public budgets of Czech Republic. Diploma thesis. Mendel university Brno, 2019. This diploma thesis deals with the impact of tax leaks into tax havens on the economy and public budgets of Czech Republic. The first part summarizes the theoretical knowledge of this issue. In the second part is conducted analysis of companies with connection to tax havens and is created an estimation of tax gap created by these elaborated companies. The second part consist also from analysis of differences between different tax havens groups.
|
|
|
Důsledky zavedení EET pro podnikatelskou veřejnost
Šenková, Kateřina
The aim of this study ‘’Consequences of Introducing Electronic Registration of Sales for the Business Community’’ is to analyse the issue of electronic registration of sales in the Czech Republic (Czech abbr. EET), evaluate the 1st and the 2nd phase of the introduction impact and at the same time evaluate the potential effect of its final phase. The opening part of this study presents the legal regulation an amendment to the act on the EET. The following parts evaluate the impact of EET on the state budget and the contribution to the Czech economy. The last part is devoted to the research method in the form of a questionnaire, which shows consequences of applying the EET law and of further potential effect for other business communities.
|
|
|
Návrh na změnu sazby spotřební daně z tabákových výrobků s ohledem na financování zdravotnictví
Trubačová, Michaela
This diploma thesis focuses on the excise taxes of tobacco products. It examines the price elasticity of demand of tobacco products. In what cases and why its sellers shift the tax burden on consumers. Respectively, what effect has the increase of price of to-bacco products and consequently the effect on consumption and the revenues of nation-al budget. The aim of the thesis is to compare health care expenditures concerning the treatment of diseases which were caused by smoking, with the amount of financial means which are contributed to the treatment by the country. The amount of the special taxes which is used to treat smoking-related to diseases are based on the values which were determined and calculated with regard to a possible tax evasion due to the non-legal trade.
|
guest ::
