|
|
Methodology for Setting a Transfer Price between Associated Enterprises
Trögnerová, Martina ; Pecinová, Jana (referee) ; Brychta, Karel (advisor)
Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.
|
|
|
Tackling Tax Evasion: Overview of Transactions with Related Parties
Hospodka, Jan ; Francírek, František (advisor) ; Finardi, Savina (referee)
The topic of this thesis is transfer pricing, its significance in international trade and the on-going effort to create appropriate tax rules by both international organisations and the Financial Administration of the Czech Republic. My thesis has a particular focus on a new disclosure to a company's income tax return, that is, the Overview of Transactions with Related Parties. The theoretical part of this thesis addresses the function and significance of transfer pricing in international trade as well as the current development in international and domestic transfer pricing rules. The practical part focuses on an analysis of how the connections between the Overview of Transactions with Related Parties and the financial statements of entities help the Financial Administration to derive significant ratios and conduct systematic data collection to analyse transactions with related parties and detect which entities to audit.
|
|
|
Corporate Tax Evasion
Kollárová, Bibiana ; Finardi, Savina (advisor) ; Bayer, Ondřej (referee)
Tax evasion is an important issue in every country with market economy. This thesis deals with corporate tax evasion in the Czech republic. The main goal of this thesis is to categorize and analyze chosen tax evasions by legal entities. In the first chapter, I illustrate the concept of tax evasion, the division of the legal and illegal, on its causes and methods of measurement. In another part I am getting to the description and process of the tax inspection acompanied by statistics. There are also the most commonly reported forms of reduction of income tax and their detected examples based on inspections by financial authorities. The final part is devoted to analysis of progression of tax arrears and income at the corporate income tax.
|
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
|
Tax offensive after 2010
ZIKOVÁ, Hana
Tax criminal offenses are the negative feature of society. Damage caused by these criminal offenses are significant. The area of tax criminal offenses requires uninterrupted training of staff bodies active in criminal proceedings. The goal bachelor work is the analysis of current legislation, tax criminal offenses, comparisons with the legislation before 2010 and evaluate the effectiveness of tax criminalizing of illegal behavior. The work includes forms of illegal behavior of taxpayers, the current legal system of tax criminal offenses, the importance of effective repentance Institute, statistics and specific examples of tax criminal offenses.
|
guest ::
