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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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Motivation Factors of a Rightful Tax Return
Urbánková, Kateřina ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The diploma thesis deals with the motivation factors of a rightful tax return. The aim of the thesis was to identify influence of attitude, subjective norms and behavioural control on a truthfulness of a taxpayer when filling in the tax return. The first part of the thesis is aimed on definition of a tax evasion. Furthermore, this part deals with the causes of tax evasions as well as with ethical point of view on tax evasions in general. The second part of the thesis deals with the indicators of extent and evolution of tax evasions in the Czech Republic and in the European Union. The indicators of tax evasions are the following: shadow economy, tax gap of VAT, tax quota, corruption index and frequency of tax control. The third part includes the results of the questionnaire survey that was realised among the Czech entrepreneurs. The results show the cases of tax evasions that the entrepreneurs may have consider as rightful. Thereafter, using the chi-squared test, the analysis examined whether the attitude of the entrepreneurs towards the tax evasions is influenced by the factors as company seat, annual turnover or number of employees. In several cases, the research confirmed an existence of dependence between attitude of entrepreneurs towards tax evasions and the factors stated above.
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Drug use causing economical and other burdens to students at universities in the technical fields and the humanities in the Czech Republic in the year 2015
Pánek, Martin ; Barák, Vladimír (advisor) ; Krebs, Vojtěch (referee)
The topic of this bachelor thesis is the issue of drug use causing economical and other burdens to students at universities in the technical fields and the humanities in the Czech Republic in the year 2015. The first part focuses on the history of drugs, definitions and types of drugs and anti drug policies, which show how much money is spent on them by the state. It also explains the current situation in the Czech Republic, shadow economy and the social pathologies caused by drugs. The second part focuses on analysis of data acquired from the empirical research. The results of this research show that drug use is more prevalent in students of the technical fields compared to students of the humanities, as well as being more financially taxing for them. This is explained by the fact that men are more inclined to take drugs compared to women and the majority of students in the technical fields are men.
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Daňové úniky u daně z příjmů právnických osob
Kůta, Milan ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
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Law aspects and impacts of informal and shadow economy
Lehovcová, Zuzana ; Neděla, Radek (advisor) ; Kostohryz, Milan (referee)
The subject of this thesis is shadow economy. The first part is dedicated to key words, measurement methods of shadow economy and her positive and negative aspects. Next part talks about main reasons of origin and rise of shadow economy and describes her subsystems with focus on tax evasions and illegal work. It evaluates the level of legislation of shadow economy. It presents established and planned measure to decrease the range of shadow economy. In the last part it offers the analysis of results from questionnaire aimed to the public relation connected to the shadow economy.
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Current VAT and tax evasions status, their causes and possible solutions
Bílá, Iveta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The thesis is aimed at estimate of calculation of tax evasions at value-added tax (VAT) in the Czech Republic between 2005 and 2011. The estimates are executed on the basis of the concept of tax gap. Tax gap compares theoretically calculated tax amount with the real tax amount. Results of the calculations are compared to the results of calculations of cumulative studies of tax gap executed in the countries of European Union. The issue of grey economy is also topic of the thesis and different approaches to calculations of grey economy are mentioned. Topics like tax-evasions causes, tax-evasions types and ways of its solving follow. Conclusion of the thesis includes questionnaire survey among payers of VAT. Survey is especially aimed at tax evasions and possible solutions to them.
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Shadow Economy in the Context of Economic Crisis
Strnad, Vladimír ; Chytilová, Helena (advisor) ; Čermáková, Klára (referee)
This thesis examines development of the shadow economy in context of crisis on sample of 46 countries, divided into two groups, high income OECD countries and transition countries. In order to examine the effect of crisis on the shadow economy, we compare two panel analyses, first ranging over period 2005-2007 and second 2008-2010. We found that the effect of driving forces behind the shadow economy differs in those two panels, suggesting that crisis has had a significant effect on the development of the shadow economy. The results suggest that GDP growth has positive effect on the size of the shadow economy after the crisis.
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Daňové úniky v České republice
Stibůrková, Petra
This diploma thesis deals with the issues of tax evasion in the Czech Republic. The first part is devoted to theoretical description of tax evasion, causation and measuring of them, and shadow economy too. In the practical part, there is estimate of shadow economy in the Czech Republic by the cash deposit ratio method, subsequently it is quantify a volume of tax evasion and then there are analyze of the factors influencing volume of tax evasion. In conclusion, there is a discussion about the results of thesis which leads to recommendations to reduce the tax evasion.
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National Accounts of the Czech Republic and Drug Production, Trade and Consumption as their Components
MARKOVÁ, Kateřina
The thesis deals with the topic of the national accounts of the Czech Republic and drug production, trade and consumption as their components. Drug issues have recently been a current topic even in the scope of the national economy of the Czech Republic. National accounts of the Czech Republic are compiled according to the international standard of the European system of national and regional accounts ESA 1995. It states that economy must be described fully, i.e. not only legal, but also illegal economy is to be described. Drug production, trade and consumption are components of the illegal, non-observed economy. The estimates of illegal activities concerning drug production, trade and consumption were not included in the national accounts. This is to be changed in 2011, when, according to the requirements of ESA95, the national accounts of the Czech Republic are going to be revised. The major goal of the thesis is to create a coherent material, which would illustrate drug issues from the macroeconomic perspective in the way they will be described in the system of national accounts of the Czech Republic. In the thesis I focus on individual drugs and their position on the drug market, familiarise readers with illegal economy in the way it is dealt with in the national accounts and I also cover methods for estimating the drug market for the system of national accounting.
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