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The Effect of Czech 2008 Flat Rate Personal Income Tax on Tax Evasion
Hrbek, Pavel ; Zápal, Jan (advisor) ; Votápková, Jana (referee)
The main goal of this thesis is to examine the effect of Czech's 2008 at rate personal income tax reform on consumption, income and tax evasion since there is a belief that personal income tax rates are partially responsible for high levels of tax evasion. We use the gap between household expenditures and reported income as a proxy for tax evasion with the Czech microeconomic data from the 2006-2008 Household Budget Survey. Employing difference-in-difference approach, we find no effect of the Czech at personal income tax rate on tax evasion for households with one economically active individual in the year 2008 relative to households experiencing no change.
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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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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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Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT Gap
Kašpar, Tomáš ; Kovačik, Roman (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
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Legální a nelegální způsoby minimalizace daňové povinnosti
Škodíková, Veronika
Škodíková, V. Legal and illegal methods of tax liability minimalization. Diploma thesis. Brno, 2017. The diploma thesis is focused on the topic of legal and illegal ways of minimizing the tax liability of the taxpayer of income tax in the Czech Republic. In the first part of the thesis, an analysis of available literary sources is made. It defines the tax theory, the specifics of taxes in the Czech Republic, the issue of the shadow economy and its measurement and the tax evasion. In the next part of the thesis, the most frequently used ways of minimizing the tax liability are outlined with emphasis on their legality. The thin line between legal and illegal ways is complet-ed by the case law. Another part of the thesis deals with the actual measurement of the size of the shadow economy using Gutmann's monetary method. At the end of the thesis, the most important findings and results are discussed.
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Zhodnocení možností při využití slovenského modelu boje proti daňovým podvodům na DPH v České republice
Sáňková, Markéta
The thesis deals with the Slovak model of combating VAT fraud, evaluating its effectiveness and its possible use in the Czech Republic. The first part is divided into three chapters. The first chapter defines the concept of VAT gap and describes the method of its calculation. The second part is dedicated to the definition of value added tax, describe the principle of its functioning and harmonization of VAT by the EU. The content of the third chapter is a definition of tax fraud and tax evasion including their forms, also this chapter deals with their causes. The second part deals with the description and evaluation of the effectiveness of individual measures introduced in Slovakia. Subsequently, the gap is calculated on the basis of its development and development effectiveness of tax audits for the years 2009 to 2015 is evaluated the effectiveness of our model. The content of the last part is to evaluate the possibility of using measures in the Czech Republic with recommendations for their implementation.
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Dopady zavedení nových nástrojů pro boj s daňovými úniky na existenci daňových rájů
Losertová, Ivana
This diploma thesis deals with the problems of tax evasion which is achieved through the use of tax havens. The aim of this paper is to identify the impacts of implementation of the new instruments to fight tax evasion on existence of tax havens. The thesis is divided into theoretical and practical part. The theoretical part defines basic tax concepts, harmful tax competition, methods of international tax planning and tax evasion. The main part of the theoretical part is the definition of tax havens, their use, typology and current initiatives that fight against the use of tax havens. The practical part contains an analysis of motives for the transfer of profits to tax havens and impact of implementation of the new instruments on these activities; and an analysis of specific tax schemes together with proposals for possible tax administration procedures against tax evasion. Examples present activities of taxpayers using tax havens to reduce tax liability. The results of the analyses are the negative impact on the existence of tax havens and an outline of the possible future development of the tax havens issues.
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Vliv (neformálních) institucí na hospodářský růst
Ptáčková, Miroslava
The aim of this diploma thesis is to demonstrate influence of informal institutions on economic growth. Informal institutions are described by amount of tax evasion and amount of corruption because these factors reflect culture, moral values of society and settings of formal institutional environment. Relation is empirically verified by correlation analysis and panel data analysis. This analysis is executed on a sample of 23 countries of OECD and it is linked with a period from 1999 until 2010. Basic model of panel data analysis is built on the neoclassical growth theory. Then institutional variables are included and sorted into this model. Results of empirical analysis are discussed in conclusion.
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Efektívnosť výberu DPH na Slovensku
Dobák, Dominik
This bachelor thesis deals with the appraisal and rate of the efficiency of VAT collection in the Slovak Republic, during the period 2010 - 2015, from the public administration, as well as VAT payers point of view. Valuation is focused especially on measures that were introduced during this period to hinder VAT evasion. The view of the public administration is evaluated according to modification of the total loss of VAT revenue, estimated by using calculation from GDP method. The view of VAT payers is examined from the costs side, which an establishment of restrictive measures had brought to them. According to the results that on the one hand shows a positive trend in the evolution of VAT collection efficiency, but on the other hand reflects huge space for improvement, the solution for this situation has been suggested - to extend reverse charge mechanism to other problematic sectors of the economy.
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