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National reverse charge in the building industry with a focus on effect by selected provider
MAREŠOVÁ, Klára
The main aim of the thesis is to analyse the national reverse charge in the building industry with a focus on the effect on the selected provider. However, the aim of this study is not only to outline an influence and effect on the business sphere, but make such a methodical basis, which would improve awareness not only in the business sphere but also in the general public. In the theoretical part, important terms are defined and a fundamental theory with a focus on the national reverse charge in the building industry is introduced. In the practical part, the actual application of this system is described in the form of the common opinions and principles, analysis assessing the influence of this system on cash flow, requisitions, tax liability and other factors. The end of this study is created by gathered results and findings of the effect on the selected business partner.
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Value added tax in accounting
Králová, Marie ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.
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Carousel stores in the value added tax
KOŠŤÁL, Lukáš
The thesis focuses on the situation when the carousel structure is misused for illegal activities, specifically fraud in the system of value added tax, and thus brings the term carousel fraud into life. The main objective of this thesis is to understand the issue of fraud on the value added tax, process and analyze the impact of carousel fraud and try to find possible solutions to reduce this fraud, or possibly eliminate it. This is a current issue of considerable importance. Its timeliness has been evident in legislative activity in recent years, and currently solved cases. The importance of the problem is eventually illustrated by the value of both the volume of VAT in the tax collection and also the amount of tax arrears arising from carousel fraud. The thesis offers a description of the general characteristics and design of carousel fraud, practical examples how the fraud is performed in practice, and information about the legislation and case law associated with the fraud as such and what the possible defense is that the managing authorities can apply in the fight against carousel VAT fraud, while the question of whether the carousel fraud can be completely eliminated is also considered.
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Analysis of value added tax with focus on construction and installation works
Batistová, Petra ; Vopátek, Jiří (advisor) ; Kozlová, Taťána (referee)
The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.
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