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Accounting, corporate taxes and the ways of tax optimization
Hobža, Radek ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The aim of this thesis is to outline the optimization of taxes on corporate income and its use in practice. The first part defines the basic concepts and highlights the issue of the link between accounting and tax rules. The following is a detailed description of the transformation of the accounting profit to the tax base with a number of example and accounting schemes. The second part focuses on explaining the concepts of tax savings and tax avoidance.They are described main methods of illegal tax evasion and how to fight against them at the national level and the European Union. In addition, this part characterizes the basic concepts of tax havens, their benefits and efforts to reduce them. The conclusion is given virtually complete practical expample using the methodology described in this work.
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The issue of tax evasion of VAT in Czech Republic
Kozejová, Petra ; Klazar, Stanislav (advisor) ; Zídková, Hana (referee)
Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Following part illustrates several cases of evasion happend in the Czech Republic between 2008 -- 2012. I conclude the analysis of give problem with the chapter dedicated to discussion of issues used in the fight against tax evasion.
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Customs and tax evasions
Badíková, Pavla ; Hammer, Jiří (advisor) ; Vítek, Leoš (referee)
The batchelor thesis is focused on customs and tax evasion. It is divided into two thematic parts. The first part describes the general customs regulations, their development and compares the view of violation of customs regulations in selected countries. The second part focuses on the excise tax, contains a general description of the mechanism and than focuses on evasion of excise duty. End of this part analyses the impact of tax evasion on public finances. In conclusion is description of environmental tax.
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Tax evasion and consumption tax
Moravcová, Jana ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The Diploma Thesis deals with estimation of tax evation of value-added tax in the Czech Republic during 2006-2010. For the estimate we have used the concept of tax gap (in the case of VAT we speak about VAT gap), which is based on comparison of theoretical tax liability of the economy with the actual tax receipts. An international comparison of the Czech Republic VAT gap with available data of other countries has been made as well. The Thesis includes further description of tax evation types specific for VAT and other approaches to measurement of tax evation. Role of the shadow economy measurement used for tax evation estimates is accounted for.
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Aspects of taxation when entering foreign markets
Berková, Hana ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
This diploma thesis analyzes several aspects of taxation when entering a foreign market. The first chapter explains the difference between nominal and effective tax rates and tax burden regulation by enterprises during the current debt crisis. The second chapter deals with double taxation agreements and methods that eliminate double taxation. The third chapter describes the rules of transfer pricing and advance pricing agreements. The last chapter focuses on tax incentives and risks of taxation, especially tax avoidance, tax evasion and the negative attitude of developed countries against tax havens.
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Corporate income tax in accounting
Janečková, Martina ; Müllerová, Libuše (advisor) ; Cardová, Zdenka (referee)
This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.
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International tax evasion
Piatková, Daša ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This thesis is focused on two aspects of tax havens and the issue whether tax havens are generally beneficial. Objective of the thesis is to describe the benefits of legitimate use of tax havens and to outline the causes and consequences of the fight of international organisations and developed countries against countries considered to be tax havens. In addition to these basic information there are also mentioned the ways of using tax havens and the most common legal forms, that are able to exploit their benefits. In the last part of the thesis, the results of my own survey, which purpose was to ascertain the view of entrepreneurs and managers on the use of tax havens, are shown.
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Possibilities of detection of tax evasion
Ulrichová, Elena ; Slintáková, Barbora (advisor) ; Finardi, Savina (referee)
The aim of this bachelor thesis is to describe some possibilities of detection of tax evasion. Thesis is divided into two chapters. Central core of the first chapter is an approximation of the concept of tax evasion and clarification why, for this term, there is a problem of terminology. The second chapter concentrates on the thesis objective. Given options to detect tax evasion are described by their operation in practice, the advantages and disadvantages of selected options or expression of opinion at some of detecting tax evasion.
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VAT in chain transactions
Hakrová, Šárka ; Čapek, Jan (advisor) ; Vančurová, Alena (referee)
The aim of this thesis is to summarize and analyze the April amendment to the Czech law 235/2004, Sb. about the Value Added Tax which introduces two new instruments in fighting against tax evasions. After the introduction follows the chapter which describes applying the VAT in so-called chain transactions, tax evasions connected with these transactions and the problems with right to deduct the input VAT in the standard mode of the VAT. The third chapter analyzes the related cases of The Court of Justice of the European Union -- Optigen and Axel Kittel. The fourth chapter is crucial -- it analyzes the liability for unpaid tax and shifting the application of the tax ("reverse charge") which is introduced by April amendment. In the fifth chapter I analyze the application of generalized reverse charge to all transactions and the conclusion is summarizing whole thesis and evaluating effectiveness of the two new instruments in fighting against tax evasions.
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Tax havens and tax evasions in Europe
Forejtková, Jana ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
This bachelor thesis is focused on the definition of tax evasion and more character in the context of tax havens within the European continent. Its goal is to monitor the consistency of these two phenomena. The first part deals with general tax havens, and analyze the specificities of European tax havens and the influence of the EU. In the second part attention is paid to tax evasion, with a focus on international tax evasion, which are realized by a low-taxing country. Here is said division of tax evasion , methods and methods of their measurement. The final part discusses international organizations fight against tax havens as tax evasion agents, the history of this struggle, and prospects for the future.
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