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VAT in the European Union - current status and alternative changes
Neubauerová, Jana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The main topic of the thesis is system of value added tax in the European Union. The main goal is to explore possibilities of minimizing company's tax administration. First part explores share of VAT on the gross domestic product of selected EU member states. Second part deals with evolution of current VAT system and its problems. Third analytic part investigates possibilities of simplifying administration concerning VAT and assess current situation in the Czech Republic. This part also presents effective and simple methods for VAT collection and related risks.
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Analýza vybraných okruhů činnosti daňové správy ČR
Ryšavá, Šárka ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis "Analysis of selected areas of tax administration of the Czech republic" is a descriptive and quantitative analysis of tax administration, its participants and introduction to the upcoming modernization of tax administration. The work is divided into three chapters, the first deals with the participants in the tax proceedings. The second chapter is focused on tax administration. The last chapter summarizes the active steps of modernization and the steps which are currently being prepared.
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Use of accounting for tax search conducted by tax administrator
Novotná, Markéta ; Skálová, Jana (advisor)
The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.
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The tax rule - enthronement of law security at tax administration
Vrbská, Lucie ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This thesis describes changes that came into being by adopting a new procedural-juristic law -- the tax rule -- instead of a previous tax and duty administration law. Its aim is to sum up contribution of the new code of law for its users. They are especially tax subjects as a tax-payers and tax administrators as tax offices. At the beginning there are compared series of enactments taken over from the tax and duty administration law without any progress in meaning. However, in a major share of the thesis is paid attention to the enactments that newly entered to the tax rule on the basis of clashes arisen from the former legal form.
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The Tax auditing in the Tax procedure Code
Kretková, Lucie ; Čapek, Jan (advisor) ; Vančurová, Alena (referee)
The aim of this Bachelor thesis is to identify differences in the process of tax legislation in Act No. 280/2009 Coll., adjusting the tax code has no effect against Act No. 337/1992 Coll. on the administration of taxes and fees. I evaluate differences identified in terms of protecting rights of taxpayers and ensuring the effectiveness of tax auditing on the part of tax administrator. The thesis analyzes developments and problem areas of the tax auditing active in 1993 -- 2010. Subsequently, it analyzes and compares area of the tax search both by individual institutions of tax auditing. Then the thesis explains the sense of specialized tax examination and the specifics of the tax auditing for lawyer and tax adviser. Finally, the bachelor thesis focuses on the provision, without them it would be probably impossible to carry out tax auditing.
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Comparison of immovable property tax in the Czech Republic and Slovakia
AUGUSTINOVÁ, Jitka
The purpose of the bachelor´s thesis is comparison of immovable property tax (real estate tax) in the Czech Republic and Slovakia. First, the history of the tax, and then the status of the tax in the tax system of both countries is described. Further on, I deal with the role of the tax and its legal arrangement. The last chapter focuses on the primary differences (tax administrator, powers of tax, rate of taxation, tax exemption, tax matu-rity) and their assessment. In this chapter agreement in the immovable property tax law between both countries is descirbed, too.
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Analýza postupu správce daně při posuzování převodních cen mezi spojenými osobami
Vítková, Klára ; Vančurová, Alena (advisor)
Cílem bakalářské práce je zjistit metody a postupy, které v současnosti využívá český správce daně při posuzování převodních cen a zanalyzovat právní podmínky pro oblast převodních cen v České republice. Práce je rozdělena na dvě hlavní části. První část se zabývá legislativou převodních cen a jejím cílem je poskytnout přehled veřejně dostupné legislativní prameny, které se vztahují na převodní ceny v podmínkách České republiky. Druhá část má za cíl analyzovat postupy správce daně při daňové kontrole v souvislosti s převodními cenami prostřednictvím konkrétního skutečného případu.
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