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Tax Aspects of Selected Enterprise
Kotorová, Zuzana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The Bachelor Thesis called Tax Aspects of Selected Enterprise is focused on tax burden of the business company Alphaduct a.s. The goal of Thesis is to analyze tax burden of the company, and then to form tax optimalization from the produced analysis for the selected enterprise by tax economy. First I will briefly introducte the company, I will focus on financial analysis at individual chapters and I will explore tax aspects of the enterprise in details. I will investigate individual taxes for the years 2012, 2013, 2014 as well as I will come out from income tax returns and other internal documents of the company.
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Real Estate Lease and Purchase Tax Aspects
Stome, Martina ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. In situations where the letter of law itself is ambiguous and predicaments arise, possible resolutions are presented.
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Tax aspects of a car in business
Kořínková, Lucie ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to compare the benefits of the vehicle acquisition for businesses on a financial leasing or a loan. The theoretical part is in greater detail focused on the current state of the legislation on tax and non-tax obligations of businesses associated with the acquisition of a vehicle. The theoretical part also briefly describes two systems of EU countries which tax their cars based on the CO2 production. The practical part of this thesis is a model example which compares the economic advantages of a financial leasing and a loan. The results are also being compared with the current state of the Czech Republic market.
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Application of value added tax by public bodies - municipalities
Slámová, Ivana ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
This diploma thesis deals with questions on value added tax of municipalities. In the first chapter is defined the term public body. The second chapter describes the most important provisions of the VAT Code, focusing on specificities of municipalities. This chapter also describes the main characteristics of the proposed solutions which are analysed in the Copenhagen Economics study. The practical part is focused on concrete examples of application of the VAT Code and analyses impact of the selected change on the tax liability of municipality.
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Measuring performance of VAT in EU
Lacková, Lucie ; Zídková, Hana (advisor) ; Bušovský, Ladislav (referee)
The thesis assesses measurements of the VAT efficiency. It compares the tax quota, implicit tax rate and VAT revenue ratio. The first chapter deals with theoretical foundations for a flat rate consumption tax. Following chapters discuss the perquisites for VAT efficiency calculations (comparing actual VAT revenue and theoretical amount of tax base). Following chapters assess the above mentioned calculations, with special respect to VAT Revenue Ratio, which is analyzed in detail and to which is presented a comparison across the EU countries. The thesis further analyses Policy Efficiency Ratio (policy gap) and Compliance Efficiency Ratio (compliance gap). In its conclusion it summarizes the information gathered and presents a number of possible improvements.
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Value added tax in accounting
Šodková, Petra ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.
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Analysis of value added tax development in the European Union
Holešovská, Pavla ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis deals with an analysis of value added tax (VAT) development in the European Union from two points of view -- from the point of view of legislation development and from the point of view of development of true indicators. My goal was to find out, if the tax systems in the member states of the EU in the period from 1995 to 2010 became closer due to harmonization. In the first part, I try to explain the main principle of VAT and also how this tax works. In the following chapter I focus on the development of legislation concerning VAT in the EU from year 1995 to year 2013. Development of true figures (such as reduced VAT rates, standard rates, implicit tax rates on consumption, and value added tax-to-GDP ratio) is essential for achieving the goal. I devoted chapter three to this topic. In the last part of my work I find out (using statistical software Statgraphics), if the above mentioned figures became approximate or not.
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Tax aspects of lease, leasing and similar relations
Kubátová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The main objective of this Bachelor thesis is to describe the most important aspects of lease, leasing and similar relations. By similar relation is meant what is called in Czech "pacht".The opening chapter introduces lease, leasing and "pacht" from the perspective of private law. The second chapter contains detailed information on the mentioned aspects of income tax. The third chapter deals with the taxation of lease, leasing and "pacht" in connection with value added tax and road tax. The last chapter is focused on the comparision of selected tax aspects of Czech and Slovak legislation.
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Analysis of value added tax determinants
Nesnídal, Daniel ; Řežábek, Pavel (advisor) ; Zamrazilová, Eva (referee)
This master thesis analyses the relationship between state budgetary revenues from indirect taxes, the number of existing indirect tax rates and the level of those taxes. In particular, this thesis strives to investigate whether an increase in the number of indirect tax rates and higher tax rates lead to a measurable increase in the net tax revenue of a given state. The analysis uses tax-related data from 39 European countries collected between 1993 and 2014 and includes a total number of 746 observations. In order to arrive at the estimated results, this thesis uses the general method of moments analysis (GMM) along with the Arellano-Bond estimator. Results obtained through the GMM analysis suggest that, ceteris paribus, the introduction of one additional indirect tax rate leads to a decrease of net tax revenue of the state vis-a-vis its gross domestic product by 1,03 percentage points. The relationship between the level of indirect tax rate and the state's net revenues appears to be non-linear. Specifically, the increase of indirect tax rate by one percentage point appears to be associated with an increase of state's net revenue vis-a-vis its gross domestic product by approximately one percentage point.
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Measures against tax evasion in VAT Act
Nováková, Michaela ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
This thesis is focused on measures against evasion of VAT. The aim of this work is to describe the measures againts evasion in VAT Act, to compare measures in the Czech Republic and the Slovak Republic and describe the impacts of these measures on the tax payer and the tax administration in terms of quality. In the first part is explained the term tax evasion and described measures against tax evasion. The second part is focused on the problematic questions, which relate to new measures in the Czech Republic. In the third part are described the measures against evasion in Slovak Republic, these measures are compared in the Czech Republic and the Slovak Republic and described the possible impact of these measures on VAT payers and tax administrator.
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