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International trade with transport-technology goods with focus on VAT and duties problematics
KAŠKA, Lukáš
The thesis deals with the issue of value added tax on the supply of goods to other EU Member States and the export of goods to third countries. The thesis also deals with exchange rate differences. It is important when trading with foreign companies to verify their VAT numbers, whether they are valid or not. The issue of value added tax is discussed with 4 examples with accounting and explanation, where in the first case the taxpayer is in another country and the second one is a non-taxpayer. In the case of export, the example is discussed where there is an export document (SAD) and there is not. As a result, if a company supplies to a non-taxpayer, it must report output VAT. The reverse is true if it supplies to a taxpayer, as it then supplies VAT exempt goods with a right to deduct. The other result is that if there is an export document (SAD) and it is certified by the customs, then the export is exempt from VAT. The conclusion, therefore, is that the entity must first verify the VAT number as per VIES system and then also that to reduce the tax burden it is advisable to trade with companies that are registered for tax. Another important fact is that the existence and confirmation of an export document is required when exporting to third countries.
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Value Added Tax of Selected Business Entity
BÍLÁ, Šárka
This thesis deals with the Value-added Tax (VAT) of a legal entity. It is chosen to be a hypothetical professional used car dealership. Firstly, Czech VAT theory and laws are summarized together with EU rules for intra-community business including Reverse Charge rules. Then, usage of a special regime under the § 90 of the VAT Act for used car dealing is explained and its relation to VAT declaration and VAT statements is described. The presented theory is applied to the operation of the hypothetical used car dealership. Used cars are purchased either from a Czech / Non-Czech EU citizen or a Czech / Non-Czech EU legal entity at first. The cars are subsequently sold to similar entities with and without usage of the special regime. Finally, all described VAT possibilities are compared and optimal VAT options for used car dealerships as well as for their customers are recommended.
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Collection of exercises of financial mathematics for lower secondary school
HRUŠKOVÁ, Veronika
This bachelor´s thesis is focused on exercises and their solutions from financial mathematics. The collection is for the lower secondary school. The starting points for this thesis are the National Financial Education Strategy, Framework Education Programme for primary schools, School Education Programme of selected schools, Maths textbook for the lower secondary school. The first part contains a definition of the concept of financial literacy, as well as an assessment of the current situation of financial literacy. The second part presents exercises that are divided by curriculum. The exercises are aimed at using mathematical operations to work with finances in everyday life. There is a concisely defined theory on each topic.
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The VAT lottery as a charitable lottery
Horváthová, Veronika ; Gregor, Martin (advisor) ; Paulus, Michal (referee)
This thesis consists of two main parts. At first, VAT lotteries are modelled as charitable lotteries for a public good. For that purpose, an economy consisting of risk-neutral, utility maximizing consumers with quasi-linear preferences is assumed. It is shown that the Taiwanese and the Slovakian versions of the VAT lottery provide more of the public good than an economy with no such lottery. The second part analyzes the willingness of firms and consumers to cheat and keep part of the VAT revenue for themselves. This is done because the key difference between the VAT and the charitable lotteries is the existence of firms which have an incentive to cheat and collude with the customers at the expense of the tax office. So when a set of profit maximizing firms is added to the model and the presence of the VAT lottery is still assumed, it is shown that under certain circumstances it might be more profitable for firms and customers to cheat because higher levels of profit or utility, respectively, might be achieved. JEL Classification H25, H41, D62, H26 Keywords VAT, charitable lottery, public good, VAT eva- sion Author's e-mail 58516185@fsv.cuni.cz Supervisor's e-mail martin.gregor@fsv.cuni.cz
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Proving the title to value added tax deduction
Rásocha, Filip ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
(v anglickém jazyce) The Master's Thesis "Proving the title to value added tax deduction" is focused on the explanation of rules and characteristics of a specific area of proving in the administration of taxes, which is undoubtedly represented by proving the title to value added tax (VAT) deduction, this Thesis is also focused on identification and solution of disputed issues related to this area. First of all, VAT and its deductions are dealt with in general, namely in the scope necessary for the issues under analysis. The Thesis then analyzes in detail the conditions necessary to the title to VAT deduction as adherence to these conditions is mainly being ascertained within the process of proving. Having the necessary starting points been thus defined, the title to deduction is comprehensively and critically analyzed wherein the biggest attention in this regard is paid to the distribution of the burden of proof between the taxable entity and the tax administrator as well as to the content and scope of this burden of proof. In this context, many problems are also pointed out which are faced by the decision-making practice, including their possible methods of solution. One of them is related to proving the supplier of the taxable supply and a fully independent part is focused on this issue as the...
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Accounting and tax aspects of VAT regime change
Dang, Minh Thanh ; Litavská, Lubica (referee) ; Svirák, Pavel (advisor)
The purpose of this bachelor thesis is to analyze the issue of changing the VAT regime in a model business subject and to identify all changes in accounting and tax aspects, along with the advantages and disadvantages of VAT. The theoretical part focuses on the explanation of VAT and the principles of its application. The practical part focuses on the specific subject to which the issue relates. At the end will be shown suitable proposals for the solution and the correct application of the VAT deduction according to Czech legislation.
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Risk of fraud in VAT fraud
ADAMCOVÁ, Eliška
This thesis discusses the risks of a VAT payers getting involved in a VAT fraud. Specifically it analyses possibilities of getting involved into the VAT fraud because of being irresponsible or because of doing business with an unreliable payer. It also analyses an impact of this situation. A questionnaire was used to get data for an analysis of knowledge of the main concepts regarding VAT among employees from different disciplines and entrepreneurs. It also revealed who is using some ractices to prevent getting involved into the VAT fraud and who is not. A result of the analysis is a fact that there is a need of bigger focus on this problem. Some best practices how to prevent getting involved into the VAT fraud need to be spread among VAT payers. The main goal of this thesis is to recommend some best practices to VAT payers.
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Value added tax on the selected business entity
MACHÁČKOVÁ, Lenka
The topic of diploma theses is VAT of selected business subject. The aim of this thesis is to apply value added tax at domestic market and in context of intra-community trade and suggest possible changes to reduce tax liability. The theoretical section shows how to count tax base to find out when the company gets over the limit for VAT in Slovakia. The ABC s.r.o. company (whose real name is not allowed to use) sells goods through their e-shop in Czech Republic and Slovakia. They got over the limit for registration for VAT at the end of the year 2018 and since that time they had to pay VAT in Slovakia too. VAT rate in Slovakia is 20 %. You can see fictive example in these diploma theses in which would company focused on selling goods in Slovakia instead of in Czech Republic. It is based on dates from the year 2018. There is calculated a reduction on tax liability and the date when would the company got over the limit for VAT in Slovakia is shown. The diploma theses is concluded with tax optimalization and several ideas for reducing tax liability are outlined here.
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