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Efficiency of tax administration (approaches, measurement, comparison)
Chmelařová, Pavla ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The aim of the thesis is to analyze the efficiency of the activities of tax administration by selected indicators. These indicators will be calculated for the tax administration in Czech republic, Slovakia, Austria and Netherlands during the period of 2000 - 2010. The international comparision will be made according to availiable data. From the comparison will be drawed conclusions of the best structure of the tax administration.
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Information systems in state administration
Růžičková, Veronika ; Benáčanová, Helena (advisor) ; Pachtová, Iva (referee)
This thesis deals with information systems (IS) of state administration, focusing on three major information systems -- IS of tax administration, Česká správa sociálního zabezpečení (ČSSZ), Všeobecná zdravotní pojišťovna (VZP). The first part describes the specifics of information systems in state administration and strategies and objectives of the Czech Republic in the field of e-government and development of competitiveness. There are also introduced three mentioned information systems. In the second part is an analysis and evaluation of the ADIS (Automatizovaný daňový informační systém). The analysis is supported with the examples of how the IS works in practice. The future direction of the three information systems will be heavily influenced by the planned introduction of a unified revenue collection agency (JIM). In this work are considered important assumptions and aspects of the project JIM that must be considered before its implementation. The main contribution of this work is a referral from a general level of the claim to a more detailed analysis of the specific IS in state administration supported by examples of its operation in practice. The work serves as an information base for the verification of general assertions about information systems in state administration and for additional information about the current state of information systems of tax administration, Česká správa sociálního zabezpečení, Všeobecná zdravotní pojišťovna.
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Taxation in Bosnia and Herzegovina
Marković, Igor ; Klazar, Stanislav (advisor) ; Blažek, Petr (referee)
The tax system of any country is a central pillar of economic activity. With proper setting of fiscal policy, even the less efficient economy can flourish, while problematic tax system can negatively affect also the economic superpowers. This bachelor thesis analyses the tax system in Bosnia and Herzegovina, which has essentially a very complicated and confusing system. The work is divided into three chapters. In the first chapter, I generally characterize the tax system of the country, including the tax systems of entities, each with its independent tax system. In the second chapter I focus on the characteristics of direct and indirect taxes in Bosnia and Herzegovina. In the third chapter, I suggest potential improvements of the Bosnian tax system for the future. I also include brief comparison of the Czech taxation system to the Bosnian one.
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Limitations and Possibilities of a One Collection Point
Kubantová, Kateřina ; Tepperová, Jana (advisor) ; Pšurná, Pavla (referee)
The work deals with a one collection point, which should reduce administrative costs for taxpayers and government, the impact of its introduction, risks and benefits that accompany it. The work is divided into three parts, two them are theoretical and one practical. The first part deals with the historical development of tax administration in the Czech Republic, the second part deals with the current system of tax and customs administration, current administration of social security and health and accident insurance. The last third part is practical and focused on a one collection point, changes that it entails, as well as evaluation of these changes.
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New Tax Regulations
Jančurová, Hana ; Kozlová, Taťána (advisor) ; Beran, Vladimír (referee)
The basic aim of this diploma thesis is to preset readers with Act. No. 280/2009 Coll., Tax Code, which came into force on January 1st 2011. Others aims are to describe main benefits of the new Tax Code, to find what are the main problems to put into practice and to evaluate the annual activity. The thesis also introduces and explains how to proceed in accordance with the Tax Code and the specific examples of common situations that may arise in tax administration.
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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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Electronic Communication between Tax Administration and Tax Entity
Hůlková, Vendula ; Kozlová, Taťána (advisor) ; Růžička, Zdeněk (referee)
The topic chosen for my bachelor work will be "electronic communication between tax administration and tax entity". In theoretical part, I would like to outline the basic concepts related to this form of communication. I would like to introduce development and especially I would like to mention forms of this electronic communication. The work will be most focused on two forms of electronic communication, data boxes and electronic filing. In the practical part, I would like to introduce how these two services are used and I would tried to show in detail the whole process for filling tax returns. I would like to give a clear summary of the two named services with their advantages and disadvantages. Primarily, the work will based on own experiences, then I contact other users of electronic communications (mainly through questionnaires) and the next source of information will be for me the local tax office. The work should be written in simple and understandable manner, so that it could help those tax entities, who until now have no information for this issue.
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Tax reforms in selected OECD countries in terms of tax administration
Koželská, Aneta ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
The subject of this thesis is to analyze changes in tax administration, the OECD member countries, which have occurred in relation to the tax reforms undertaken in the period 2005 - 2009. These changes are further examined and analyzed according to the phases of the business to which it relates. The main task of this work is the comparison of statistical methods and analysis of tax reforms in terms of tax administration and complexity of tax administration in member countries of the Organisation for Economic Cooperation and Development. The conclusion is based on the results confirmed or refuted the hypothesis of the development cost of the tax administration and rate of the application and use of information technology.
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Analysis of selected areas of tax administration of the Czech republic
Smíšková, Jana ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis "Analysis of chosen areas from tax administration of the Czech Republic" is to specify the area of tax payment, i.e. analyse practices of tax administration, to compare tax regulations and Tax administration Act and analyse tax payment and tax arrears.My work is divided into four chapters. The first one devotes to basic notions which are used in tax administration. The second chapter is aimed at chosen tax administrators (land and finance authorities). The third chapter deals with tax payment with deeper view at all three phases - tax accounting, tax collection and. The last chapter is analytical and my focus of intention is directed to the comparison of interrelation between defined rates in particular years and number of tax subjects with values of total cash and tax arrears.
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The development of application of the principles of tax process in the CR
Klvaňa, Libor ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma work has, as its main objective, the investigation of the influence of the court judicature on the interpretation and application of the tax procedural rules, particularly their principles of the tax process and tax administration in the CR. The object of the investigation was to ascertain if the Act No. 337/1992 of Collection of Law, respecting the administration of taxes and charges, was a satisfactory and suitable procedural norm in the tax process, and if the principles of the tax process and existing judicature provided the tax subject and the tax administrator with an adequate legal certainty in these problems. First, I examined constitutional principles in the CR and the general principles of the administrative law in relation to the tax theory and tax administration. Then I moved on from principles of the tax theory to a detailed analysis of the court judicature in the interpretation and application of the principles of the tax process. I carried out a comparison of the existing, and the new, principles of the tax process and tax administration, which are govern commencing January 1, 2011, when the new Tax Rules came into force. In the diploma work, in the area of the principles of the administrative law, I dealt with the investigative question: To what extent it might be possible to use the existing Administrative Rules, in a subsidiary manner, in the tax process and tax administration, mainly focusing on all the principles stated in it, which are not included in the new Tax Rules.
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