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Bureaucratic demands of the tax system in the CR
Němečková, Leona ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In my thesis I deal with examination of administrative demands of the tax system in the Czech Republic, causes thereof and possibilities of solution. For the reason of the thesis extent I examined only direct taxes although indirect taxes show the great potential to reach savings in administrative demands as well and general conclusions may be applied to them. The thesis is divided into four chapters. In chapter I. I define the term of administrative demands as a cause of inefficiency of tax collection system. I look for the causes in principles of the constitutional system of the Czech Republic and tax system, i.e. in its individual tax laws. For comparison I examine the issue also in other countries of the European Union and in Russia to get to know, how effectively tax systems in other states work. In chapter II. I analyze particular parameters of the tax system, such as registration procedures, filing of tax returns concerning individual taxes, additional payments of taxes and tax advance payments, communication with authorities, process of tax recovery, making controls. In chapter III. I propose solution arising from analysis made in previous chapters, which should decrease the administrative demands by various methods. My aim is to keep the same volume of collected taxes. In final chapter IV....
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International double taxation of corporate income
Vybíral, Roman ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Papoušková, Zdenka (referee)
International tax law forms in an increasingly globalized world a significant regulator applying to constantly expanding group of entities whose activities are not exclusively tied to the area of one country. On the contrary, due to the continuously increasing link between national economies these entities very often simultaneously operate across multiple territories which often results to not always clearly identifiable tax law implications. It may be noted that international cooperation between states got over long decades to the fairly high level, especially in terms of prevention of the negative effects of double taxation of income to the subject to income tax. These negative effects were seen, and indeed even today sometimes may be seen in the form of increased tax burden of tax subjects, which is related to unwillingness to cross-border activity. Also especially developed countries very often aim to support such cross-border activities due to a positive impact into their public budgets. On the other hand, it is still possible to see certain gaps which, if used appropriate by the tax entities open the way to circumvention of rules and general principles on which international cooperation on these issues is based. These problems are primarily based on the concept of tax sovereignty which...
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Budgetary discipline
Bodnár, Ladislav ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The aim of the thesis is to analyze the budgetary responsibility Czech Republic. The thesis deals with the concept of fiscal responsibility from legal, economic and political terms. Subsequently the thesis analyzes the current proposed legislation in this area, while are submitted critical reviews and suggestions for its improvement. The first chapter discusses the budgetary responsibility from a legal perspective. The chapter defines the theory of basic concepts which are related with issues of fiscal responsibility. The chapter is divided into the part dealing with the concept of the budget and the part dealing with the concept of responsibility. The second chapter provides economic side of view of budgetary responsibility. Basic categories are in this respect the budget, the deficit and the public debt. The chapter deals with the risks that are associated with a deficit of public budgets and consequent rise in public debt. Afterwards, the chapter is dedicated to the historical development of budget deficits and public debt in the Czech Republic. The third chapter is devoted to the political aspect of budgetary responsibility. The chapter presents the preparation, compilation, approval and control of the state budget. The second part of this chapter deals with the question whether budgetary...
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Unreliable payor of value added tax
Rameš, Robert ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
Diploma Thesis Abstract This thesis deals with a new institute in the financial law - an unreliable value added tax payor. This institute was established as one of the means of improving tax collection and is closely related to the liability of a third party - the payor of value added tax; the recipient of taxable transaction. Listing tax payors in a list of unreliable payors caters to the potential guarantor, but this is at the expense of increasing the administrative burden since the recipient of taxable transactions has to consult the list of tax payors before making any transaction and, as the case may be, enter into a contract in order to gain protection in the event that the provider of taxable transaction is included in the list of unreliable payors. The designation of a value added tax payor as an unreliable payor is not stipulated by law quite clearly, but it is based on an internal regulation known as the Information of the General Tax Directorate. The protection from tax evasion in the form of blacklisting business entities - in the records of unreliable payors - may represent an administrative burden that is too onerous for entrepreneurs as well as substantial financial costs associated with the entire unreliable payor agendas. In all probability, it is also contrary to Council Directive...
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Recodification of substantive private law and property taxes
Švecová, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This master thesis deals with the impact of recodification of private substantive law on property tax legislation, however, it is mostly concerned with real estate transfer tax. This paper is divided into four chapters including introduction and conclusion. The second chapter deals with recodification and the most important changes it has brought and their impact on property tax legislation. The central third chapter is concerned with the effective regulation of real estate transfer tax, which is thoroughly analysed and compared with the previous legislation. Apart from this, the chapter critically evaluates this legislation and introduces suggestions 'de lege ferenda'.
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Financial and legal aspects of anti-money laundering
Katolická, Michaela ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The aim of this work is to give a comprehensive overview of the financial and legal aspects of the fight against money laundering in the Czech Republic and to evaluate the effectiveness of this fight in practice. The objectives are to be achieved through the analysis of domestic and international institutional base, legislative measures and their comparison, at least in the essential points, with the French legislation.
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Regulation of VAT deduction in the Czech Republic
Zrůst, Lukáš ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
The theme of this work is VAT deduction. This is a current topic related to the amendment of the VAT Act which occurred in 2013. Aim of the thesis is deeper description and analysis of the issue of VAT deduction. Another aim is the application of these issues with examples from judicature of European Union and the Czech Republic. In the thesis the author writes about the value added tax, the VAT deduction, about the right for deduction, correction and adjustment of VAT deduction, changes in VAT deduction related to the amended act, VAT deduction in group and in association. Also the judicature of European Court of Justice related to issues of VAT deduction is analysed. The work provides orientation in VAT deduction issues and also in solutions of practical problems related to this theme. The thesis could be beneficial for both entrepreneurs and specialists in the field of taxation.
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Efficiency of economic management of a municipality depending on its size as governed by the law
Panáčková, Romana ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the concept of financial systems of municipal budgets, especially in relation to different categories of municipalities and its size. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. Basic terms important to municipally policy, independent competence of municipalities and delegated powers of municipalities are defined here together with the basic principles of municipality finance system. The second chapter deals with the regulation of main sources of income of municipally budgets in the Czech Republic. The content of this chapter is concerned to legislation in Act on Budgetary Allocation of Taxes, Act on Local Fees, Act on Property Tax and legal regulation of subsidies. This chapter contains the characteristics of each individual income, presents a critical evaluation of its main advantages and disadvantages in relation to municipalities finance and a short summary of the issue. The third chapter outlines from the previous parts of the thesis and presents an analysis of selected municipalities of different categories and size. Analysis completes the...
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Real property taxes after recodification of private law
Puzyrevská, Tereza ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
The aim of my thesis is to introduce the legislation related to real estate tax in the Czech Republic, to offer its critical evaluation and suggestions for its modification in the future. The work is divided into two parts, a theoretical part, which includes four chapters and a practical part, consisting of six chapters. The general part is devoted to the process of recodification of private law in the Czech Republic. It describes recodification in a broader context, it identifies legal institutes connected to real property tax and summarizes selected changes in terminology. In the next chapter is summarizes general theoretical introduction of taxes, with an emphasis on property taxes and briefly described elements of the tax structure. Fifth chapter and the next ones deals specifically with the real estate tax. First, the tax is described in general terms, then the amended changes are summarized and the scheme of the Act is introduced. The sixth chapter provides a complete analysis of the land tax, seventh chapter the tax of buildings and units. In both chapters the thesis consistently addresses all elements of aforesaid taxes. The eighth chapter presents provisions of the Act that are common to both taxes and in the following chapter the issue of tax administration is addressed. The final chapter...
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Institute of Several and Joint Liability for Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject...
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