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The actual content of legal acts in the tax law
Lívová, Jana ; Pelák, Jiří (advisor) ; Lišková, Vladimíra (referee)
This thesis deals with the real content of legal acts and its evaluation, identification and demonstration by the tax administrator. The aim is to determine which legal institutes are used in the tax administrator's control. Also if it uses the institute of the real content of legal acts and if it uses the correct way according to analysis of Czech law. The first part sets out the legal act, the second part sets out the interpretation of legal acts. The forms of the minimalization of the tax liability is set out in the third part, the greatest emphasis is on tax avoidance and tax evasion. The last part analyzes the most important law cases where the tax administrator argued one of the institutes simulated legal act, dissimulated legal act, evasion of the law, law abuse or tax avoidance by another method.
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Excise duty on fruit distillery
OPATRNÁ, Jana
The bachelor's work on the topic Excise duty on fruit distillery is divided on two parts. First theoretical is concentrated on historical development of excise taxes in the Czech Republic. Furthermore, document the current situation according to current legislation. Second practical part analyzes excise tax on alcohol in particular distillery. It then deals with the administration of excise duties and problems associated with it.
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Aspects of tax audit and other controls done on legal entities in Czech republic on a real example of a corporation
Kuntošová, Kateřina ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The work deals with the rights and obligations of legal entities associated with the selected controls done by the authorities of the Czech Republic. The theoretical part describes the controls of individual inspections of legal entities. It includes a tax inspection, social security inspection, public health insurance inspection and ultimately the control by the Czech Trade Inspection and Licensing Office. Attention is paid to the tax inspection. Theoretical understanding of this issue are shown in the practical part on the specific case of tax audit by the tax office at an unnamed company XY spol. s r.o. in 2010.
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Analýza vybraných okruhů činnosti daňové správy ČR
Ryšavá, Šárka ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis "Analysis of selected areas of tax administration of the Czech republic" is a descriptive and quantitative analysis of tax administration, its participants and introduction to the upcoming modernization of tax administration. The work is divided into three chapters, the first deals with the participants in the tax proceedings. The second chapter is focused on tax administration. The last chapter summarizes the active steps of modernization and the steps which are currently being prepared.
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Use of accounting for tax search conducted by tax administrator
Novotná, Markéta ; Skálová, Jana (advisor)
The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.
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The tax rule - enthronement of law security at tax administration
Vrbská, Lucie ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This thesis describes changes that came into being by adopting a new procedural-juristic law -- the tax rule -- instead of a previous tax and duty administration law. Its aim is to sum up contribution of the new code of law for its users. They are especially tax subjects as a tax-payers and tax administrators as tax offices. At the beginning there are compared series of enactments taken over from the tax and duty administration law without any progress in meaning. However, in a major share of the thesis is paid attention to the enactments that newly entered to the tax rule on the basis of clashes arisen from the former legal form.
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The Tax auditing in the Tax procedure Code
Kretková, Lucie ; Čapek, Jan (advisor) ; Vančurová, Alena (referee)
The aim of this Bachelor thesis is to identify differences in the process of tax legislation in Act No. 280/2009 Coll., adjusting the tax code has no effect against Act No. 337/1992 Coll. on the administration of taxes and fees. I evaluate differences identified in terms of protecting rights of taxpayers and ensuring the effectiveness of tax auditing on the part of tax administrator. The thesis analyzes developments and problem areas of the tax auditing active in 1993 -- 2010. Subsequently, it analyzes and compares area of the tax search both by individual institutions of tax auditing. Then the thesis explains the sense of specialized tax examination and the specifics of the tax auditing for lawyer and tax adviser. Finally, the bachelor thesis focuses on the provision, without them it would be probably impossible to carry out tax auditing.
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Comparison of immovable property tax in the Czech Republic and Slovakia
AUGUSTINOVÁ, Jitka
The purpose of the bachelor´s thesis is comparison of immovable property tax (real estate tax) in the Czech Republic and Slovakia. First, the history of the tax, and then the status of the tax in the tax system of both countries is described. Further on, I deal with the role of the tax and its legal arrangement. The last chapter focuses on the primary differences (tax administrator, powers of tax, rate of taxation, tax exemption, tax matu-rity) and their assessment. In this chapter agreement in the immovable property tax law between both countries is descirbed, too.
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