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Setting the tax base for determining the tax on the acquisition of real estate
Borůvka, Jaroslav ; Vlasák, Josef (advisor) ; Dana, Dana (referee)
The calculation and determination of the tax base of the tax on acquisition of realty is based on the comparative tax value. In the scope of this Bachelor thesis, different ways of the calculation and determination of the tax base are compared, namely using the quideline value and price coming from an expert evidence. Both methods are used to calculate the tax base and to assess the tax, while differences between both methods are being analyzed and suitable cases for their usage are outlined. The final chapters of the thesis closely specify issues of the determination of the tax base.
The main contribution of the thesis lies in the analysis of calculations and the following drawing of findings of determination of the tax base, The thesis also evaluates usage of price maps for the determination of the tax base. The contribution of the practical part can be seen in the practicability analysis of different ways of calculation of the comparative tax value.
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Succession management, with a focus on selected issues expenditure in legal theory and practice
Krchová, Karolína ; Pikola, Pavel (advisor) ; Jaromír, Jaromír (referee)
The theoretical part is focused on explanation of the Institute of inheritance law. It includes view of its development in the Czech Republic and the overall view of the current legislation. Explains who he is deceased, the heir, legatee, heir sidestepped and what's estate. It defines an inheritance tax according to the new and recent legislation in force. Inform the development of inheritance tax.
The practical part deals with the specific data obtained from the site of financial management and the Ministry of Finance. There were detected revenues, expenses, balance the state budget, collection of inheritance tax and then all indicators compared.
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Tax-qualified and non-tax qualified expenses
Sůra, Jiří ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term "expenses". In the third chapter, the income tax is discussed in more detail. The method of calculating the basic tax value for both individuals and legal entities is examined here. Entities dealing with income taxes are also listed and subsequently divided into two categories: (i) entities required to pay the tax and (ii) entities responsible for collecting the tax. Further subdivision of entities is also mentioned. The income tax is further explained from both perspectives of legal and natural persons. Chapter Four is the most comprehensive part of the thesis. The expenses are defined with respect to income tax. This chapter also describes the relationship between costs and expenses and their differences. In the next section of this chapter fixed expenses and their importance are analysed. The fixed expenses applied...
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Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992
Hejl, Filip ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992 I have chosen the subject of my thesis, a comparison of a development of the income tax in the Czech Republic and in Slovakia after 1992, mainly for vocational reasons. As a tax adviser I have been confronted with a need to be familiar not only with the Czech tax law but also with the Slovak one as a result of an extension of the business of some of my clients to the territory of Slovakia. Besides I consider a comparison of the laws of two countries that were parts of a common state before mere 20 years and had thus also a common legal order as useful also for the study of the Czech law. With regard to the language proximity of the both states it is easily possible to confront the Czech law regulations with the Slovak ones and to extend one's knowledge also during the study of these regulations. The thesis consist of four parts. In the first part the development of the law taxes of the both states is described briefly from the partition of the federation until the present time. The second part is the main section of the thesis. It contains a detailed comparison of selected individual enactments of the tax laws of the both states and an identification of important differences between the law regulations in both...
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Tax audit
Václavík, Petr ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
59 Tax Search - English summary The aim of this work is to describe the basics of tax search of Czech tax authorities in view of new tax procedure act, and jurisdiction. In 2011 a new Tax Procedure Act has come into operation. It affects all tax procedures including tax search. It has established new principles of tax procedures, and has also included some jurisdiction. However, it has also established some new questions, that must be sold by new jurisdiction. Tax search is a specific procedure how government, using its special agencies - usually Tax Authority Offices, monitors declared taxes. Sometime tax authorities think their work is so important that there is no limitation in used tools. Then a court must say there is a limitation not only in act but also in principles of good administration. Some of these opinions were included into the new act, some were left intact since government does not agree with them. Tax search must have its goal. According to Constitutional Court a tax authority cannot start arbitrarily but there must be some suspicions, and a prove of it. Tax search alone can be separated into 3 parts - beginning, process, and conclusion. All these parts have their guidelines. Especially at the beginning tax authority can start tax search in given time of 3 years, and whole tax search must...
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Filmmaker's incomes and the forms of film financing under the Income Tax Act
Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The reason why I chose this subject matter is my interest in a possible interconnection between two fields of law, apparently far from each other-financial and copyright law. As a link between the copyright and financial law I chose the filmmakers' incomes di-rect taxation of 1) their own final incomes prepared to be freely spent and 2) their in-comes gained to be used for the financing of the creation and exploatation of the film. The above mentioned groups of incomes affect each other, since if the filmmakers want to earn their own, final incomes, first they have to gain finances (taxable incomes) ne-deed to finance the film. I focused on the filmmakers' incomes resulting from the exer-cise of their copyrights. I also analyzed taxation of filmmakers' incomes other than tho-se arising from the exercise of the copyright but yet somehow connected to the film. At the beginning of the thesis (namely in the second chapter) I selected a few types of persons that are involved in the film creation and exploatation and I named them "filmmakers. Eventually I analyzed their incomes from the Income Tax Act point of view. The third chapter deals with an application of the Income Tax Act in the case when the filmmakers gain finance to fund the film. When appropriate I dealt with the application of the Income Tax Act...
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Budget revenues of the European Union
Zajíčková, Miroslava ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Budget revenues of the European Union Resumé (english) The existence of own budget is the first prerequisite to the European Union to become peculiar multinational organization that is able to independently decide and implement their policies and secure running of their institutions. In the present form of 27 Member States the EU has become one of the most important integration groupings of the world which is full counterpart in relation to powers such as USA, Russia or China. The revenue side of the budget is the determining factor in all economic actors, whether states, communities, regions or supranational organizations. The volume of revenues is while respecting the principle of balanced budget a limit of expenditures. The subject of this paper is an analysis of the budget revenues of the European Union, its assessment and finding new ways and possibilities in the EU budget own resources. The own resources of the European Union is founded on four basic sources. The first is the so-called traditional own resources, which combine two of the sources. The first is benefits and other fees under the common market organization for sugar and the second source are duties. The third source is a resource based on VAT and the list closes fourth source, the contribution of the share of GNI. In addition to the four...
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Tax havens and their uses in international tax planning
Martínek, Ondřej ; Hraba, Zdeněk (advisor) ; Borkovec, Aleš (referee)
Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, nonetheless they emerged originally on europian soil and on the ruins of british empire. Classical accusation argues, the tax havens are supposed to earn on luring foreign capital that is enabled to evade taxation and by that they breach the balance of national budgets and tax justice in developed countries, enwiden social imbalance and speed up global tax competition. There are many forms of tax avoidance via tax havens: transfer pricing, holding structures, trusts, foundations or offshore business. Although many of these forms remain illegal, for certain other ones the states are the ones responsible for - e.g. generous web of double tax treaties. Global shortage to national budgets is estimated at around 3% of total revenues. Tax competition exists and global tax rates are in fact decreasing, however national tax revenues are, in absolute terms, rising. Because of this ambiguous effect on global economy and near impossibility to distinguish "real" tax havens, the developed countries are choosing rather careful policy to the tax havens and concentrate on negotiations and concluding TIEA's.
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Taxation of sportsmen's income from the sport activities with the personal income tax
Vybíral, Roman ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The main objective of this thesis is to analyze the taxation of the Czech resident sportsmen's income. The thesis is divided, except for the introduction and conclusion, into five chapters. The first chapter deals with terms "sport" and "sportsman" and it explains them to readers. The second chapter is concerned with defining the status of sportsmen from the perspective of the Czech law, laws of some other European states and also from the perspective of the Court of Justice of the European Union. The third chapter deals with the taxation of income from sport activities from the sources in the Czech Republic and it's most important part is dealing with the status of professional sportsman as an employee and self-employed person. Chapter Four is concerned with the taxation of income in the form of sport competitions prices. The last chapter deals with issues of international taxation of income from the sources from abroad.
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Social aspects of taxes
Loubková, Eliška ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...
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