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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Analysis of Tax Policy of the Czech Republic in the area of ​​taxation of tobacco products
 Horáková, Dora ; Provazník, Kamil (advisor) ; Vítek, Leoš (referee)
From 1st January 2014 the Czech Republic has to fullfil new minimum rates of excise duty on tobacco products according to requirements of the European Union. The aim of my thesis is to analyze the current state of tax policy on tobacco taxation and design the future rates with regard to the current structure of the consumption of tobacco products. The first chapter concerns mainly to the Czech legislation, the system of taxation of tobacco products, defines the basic concepts and principles, the second chapter focuses on the development and requirements of European secondary law governing the taxation of tobacco products, which is the means for the harmonization of excise duties in the European Union. There is some space given to the development of the rates of excise duty on tobacco products and revenues of this tax, including their evaluation. The final analysis compares alternatives of the tax rates as they could be set from 2014 following the development of the future exchange rate according to the Ministry of Finance forecasts and at different rates of value added tax.
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The importance of the sumarry report in the fight against tax evasion in VAT
 Horáková, Dora ; Svátková, Slavomíra (advisor) ; Nachtigalová, Marika (referee)
The summary report is one of the tools for the identification of a person, who ought to declate and pay VAT in another Member State. On the basis of choosen criteria, the target of this work is to evaluate effectiveness of the summary report in the general fight against tax evasion and sum up the revisions adopted since 1st January 2010.
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See also: similar author names
4 Horáková, Dagmar
1 Horáková, Dagmara
4 Horáková, Dana
1 Horáková, Dana Mgr.
7 Horáková, Daniela
1 Horáková, Darina
6 Horáková, Denisa
3 Horáková, Dita
3 Horáková, Ditte
4 Horáková, Dominika
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