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Legal aspects of limiting undesirable tax optimisation techniques in the Czech Republic
Živný, Dominik ; Vybíral, Roman (advisor) ; Kotáb, Petr (referee)
1 Legal aspects of limiting undesirable tax optimisation techniques in the Czech Republic Abstract With the increasing globalisation and the related increase in the number of multinational companies, these companies are also trying to minimise their overall tax liability, which does not always correspond to the way in which the tax treatment in each country has been designed. The OECD was the first to address these efforts with its Action Plan against Base Erosion and Profit Shifting. Selected actions were implemented by the European Union in the form of a directive, thus obliging Member States to transpose them into their own national laws. The Czech tax law has thus incorporated new rules preventing undesirable tax optimisation. The anti-abuse rule, which had already been applied through case law, has been enshrined in the Tax Administration Act and, unlike the directive, affects both the entire tax system and all tax subjects. Its wording also corresponds to the conclusions of the Czech courts rather than to the wording of the Directive and, in my opinion, better reflects current practice. Although its scope is very broad, it should be applied sparingly. The interest limitation rule targets excessive in-group and out-group borrowing and is intended to penalize cases that are not covered by the thin...
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Vliv makroekonomického prostředí na existenci zombie firem
Sedlák, Pavel
The paper focuses on the identification of the influence of selected determinants on the probability of creation of zombie firms in European countries. The theoret-ical part characterizes zombie firms, describes their identification and their con-sequences on economies. It then describes the structure of firms' liabilities and explains the impact of the institutional environment and firm behaviour on their financing. The empirical part of the paper analyses panel data using fixed effects logistic regression to test the impact of microeconomic, macroeconomic and insti-tutional environments on the emergence of zombie firms. The results are statistically significant and robust.
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Feasibility analysis of local taxation of cross-regional companies in selected industries in China
Wang, Yuanpeng ; Semerák, Vilém (advisor) ; Bejkovský, Jan (referee)
CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES Institute of Political Studies Department of Political Science Master's Thesis 2022 Yuanpeng Wang CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES Institute of Political Studies Department of Political Science Feasibility analysis of local taxation of cross-regional companies in selected industries in China Master's thesis Author: Yuanpeng Wang Study programme: International Economics and Political Studies Supervisor: Prof. Vilém Semerák, PhD Year of the defence: 2022 Declaration 1. I hereby declare that I have compiled this thesis using the listed literature and resources only. 2. I hereby declare that my thesis has not been used to gain any other academic title. 3. I fully agree to my work being used for study and scientific purposes. In Jinlin 2 8, 2022 Yuanpeng Wang Abstract Previous research on Internet taxes in China has focused on the need to establish a tax system, and little has been done on specific tax enforcement methods and the value of Internet consumers themselves. The approach to Internet taxes in China will be proposed and its viability will be evaluated in the paper. That is giving local governments higher taxing authority and establishing a local Internet tax collection system that allows some business activities to pay a portion of the tax in...
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Personal income tax (comparison of the legislation in the Czech Republic and in the selected member states of the European Union)
Hejduk, Marek ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Personal income tax (comparison of the legislation in the Czech Republic and in the selected member states of the European Union) This thesis focuses on the legal regulation of personal income tax in the Czech Republic and in selected states of the European Union (EU). The aim of the thesis is to provide a comprehensive overview of the income tax imposed on taxpayers primarily individuals. The purpose is especially to identify the essential and characteristic attributes of this tax and to give a comprehensive overview of its legal regulation. Furthermore, it will describe the legal regulation of income tax imposed on individuals in selected member states of the EU with the intention to identify features either equivalent or dissimilar. One of the objectives of this thesis is also to elucidate the problematic aspects in attempts to the alignment of direct taxes at the international level. This thesis is divided into five chapters. The first chapter defines the concept of taxes in general and explains the objective, function, and classification including a description of the main attributes of various taxes in the tax system. The second chapter focuses on the legal regulation of personal income tax in the Czech Republic according to different types of sources of law. The third chapter explains...
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Taxation of income resulting from employment and emoluments
Zaslavský, Timur ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis is dealing with income from dependent activities and perquisites. We might often see disputes in terms of delimitation of dependent activities. Accordingly, the aim of this thesis is, in the first stage, to delineate dependent activities based on analysis of valid legislation, relevant judicial decisions and approach of particular state institutions. Fringe benefits are subject to analysis of the second chapter from the personal income tax perspective. Taxation of the most common incentive plans, which is not explicitly stipulated in the income taxes act, is deeply analyzed in this chapter. Moreover, taxation of particular fringe benefits, which are stipulated in the income taxes act and could be exempted from taxation under certain circumstances, is subject to my analysis in the second chapter.
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Taxation of trusts in the Czech Republic and its comparison with a taxation if "Treuhand" in Germany
Galuška, Pavel ; Novotný, Petr (advisor) ; Sejkora, Tomáš (referee)
My thesis addresses the fundamental issue and principles of trust taxation in the Czech Republic and it provides with its confrontation and comparison with a German equivalent, namely Treuhand. The purpose of this thesis is to describe and to compare the attitude of Czech and German legislation to the fundamental definitions of key terms within the taxation of Czech trust and German Treuhand respectively. Hereat I mainly focused on the issues of the subject of taxation, object of taxation and its assignment to the individual subject, tax base and also other key elements of taxation, when they were considered relevant. First of all to elaborate this thesis I analysed the current Czech and German legislation and treatises that are concerned with taxation of trusts in the Czech Republic and taxation of Treuhand in Germany and consequently made them a subject of a comparison. A content of the thesis composes of two main parts. In the first part there are both of the legal institutes introduced within the terms of civil law and their purpose. The second part deals with the essential elements of taxation within the context of compared legal institutes and specific taxes. The taxes that were chosen for comparison are personal income tax, corporate income tax, trade tax, real estate transfer tax, property...
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Taxation of income of natural persons (comparison of legislation in the CR and selected EU countries)
Boušková, Natalie ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Personal Income (a comparison of the legislation in the Czech republic and selected countries of EU) The topic of taxation of personal income has been chosen by the author of this diploma thesis. The original purpose was to describe and analyze the legislation in two states, Czech Republic and Slovak Republic, which had existed as a common state more than 70 years in the 20th century. Therefore it could be interesting to follow up, what had happened during the last 20 years after the disintegration of the common state. This thesis is divided into five parts (including an introduction and a conclusion), which are generally subdivided into the chapters and subchapters. The thesis was written in accordance with the law applicable on the 1st October 2013. In the first part of the thesis, the author deals with the Czech laws regulating an income tax of individuals. She defines and briefly explains an essential terminology related to that part of legislation including some proposed amendments of the Acts. As a main source the Law on Income Taxes, no. 586/1992 was used. It is important to highlight also the chapter number 4 which is focused not only on the Czech territory, but which analyses the problem with an international double taxation of worldwide incomes of a natural persons, including...
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Taxation of income of natural persons resulting from emloyment
Lísková, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.
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Expatriate Taxation
Britz, Thomas ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
RESUMÉ IN ENGLISH Thomas Britz Expatriate Taxation With globalisation increasing, the tax aspects connected to the free movement of employees around the world are of particular importance to companies with subsidiaries around the globe. The goal of my thesis is to explore the risks involved in expatriate taxation. The first chapter is dedicated to the definition of the terms employment and secondment from the point of labour law, European social security coordination law and tax treaties. I think that the main characteristic of employment consists in the fact that it is the opposite of entrepreneurialism. The second chapter explores the general function of taxation, double taxation and its avoidance by bilateral tax treaties. Chapter three introduces the reader to discrimination in trans-border income tax cases and analyses the Schumacker ruling of the European Court of Justice, as a result of which tax reliefs can now be claimed in the European Union by non- residents, provided that 90% of their income originates from employment in the country that provides for such tax reliefs to its own residents. Chapter four discusses the definition of tax residence, the determination of residence under the Czech Income Tax Act and establishes when individuals are considered tax residents due to, inter alia, domicile...
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Income taxation related to cryptoassets
Mikulecký, Kristián ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This diploma thesis deals with the legal aspects of income tax for natural and legal persons in contexts which may arise when dealing with cryptoassets of all kinds. The modern phenomenon of cryptoassets has been the subject of much discussion, especially in recent times, but legislation and comprehensive methodologies governing procedure for taxation of income are lacking. Therefore, the main objective of this thesis is to analyse income tax on cryptoassets for natural and legal persons. If we reformulate this objective into a question, it would be: How do we correctly tax income from cryptoassets for natural and legal persons? Within the framework of my thesis, I also had to deal with the technological and legal aspects of cryptoassets and taxes. The concept of a cryptoasset, including its definition and content, is still a matter of debate even now, more than 10 years after its creation. Similarly, it was necessary to analyse the Czech legislation and determine what a cryptoasset is from the point of view of Czech law within the framework of the thesis. By analysing the legislation and professional publications and using the deductive method, I came to the conclusion that the current legal framework in the Czech Republic is sufficient to answer the main question. The most frequent operations with...
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