|
| |
|
|
Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT Gap
Kašpar, Tomáš ; Kovačik, Roman (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
|
|
|
Determination of floodplain in Kyjovka river at km 71 to km 74
Kašpar, Tomáš ; Roušar,, Ladislav (referee) ; Zachoval, Zbyněk (advisor)
The diploma thesis discusses the current status of watercourse Kyjovka and a proposal for appropriate protection measures of the territory. The selected section starts at river-km 71,338 and ends at river-km 74,443. The selected part of the watercourse runs through the town of Koryčany. This thesis examines the selected section of Kyjovka split into two subsections. That allows for detailed presentation of several proposed appropriate measures to be applied at critical spots in the selected subsections. The calculation of the watercourse model and its capacity with the water level progresses for selected N(y.o.) flow rates were processed in HEC-RAS5.0.1. program. Proposed flood protection measures are incorporated in the drawings.
|
|
| |
|
|
Evropská politika v období rumunského předsednictví
Kašpar, Tomáš
This diploma thesis deals with Romanian presidency in the Council of the EU in the first half of 2019. The purpose of this thesis is the analysis of particular Romanian steps that led to the legislative progress in context and to the evaluation of Romanian presidency. In the first part, author defines the matter of presidency mandate in the Council of the EU. The second part is dedicated to the state of Romania, its relations with EU and the circumstances of the starting phase as a head of the Council of the EU. In the third part of the thesis there are analyzed steps leading to the legislative progress that was achieved under the leadership of Romania. In the last part, the Romanian presidency is also evaluated according to the priority pillars of Romania.
|
|
| |
|
|
The role of the AGO-hook domain of histone chaperone SPT6L in regulation of gene expression
Kašpar, Tomáš ; Čermák, Vojtěch (advisor) ; Převorovský, Martin (referee)
AGO-hook domains present in some eucaryotic proteins are crucial for a binding family of ARGONAUTE proteins (AGO). These AGO proteins are essential in many biological processes regulating gene expression by small RNA (sRNA), which is complementary to the gene that is supposed to be influenced. This thesis claims to find the function of the putative AGO-hook domain of the protein SPT6L. SPT6L is an elongation factor and histone chaperon of a complex of RNA polymerase II (Pol II) where it is acting in the epigenetic marking of histones. SPT6L of Arabidopsis thaliana is one of two paralogues of SPT6 proteins, that is characteristic of the presence of the AGO-hook domain. This is a plant specificity of this protein. What's more, the function of this domain remains unknown. Despite this, it could be assumed that this domain is necessary for binding of AGO proteins in the complex of Pol II, and by these interactions, it can enable guidance of regulation of chromatin modification, or it can co-transcriptionally influence nascent transcripts of Pol II by the sRNA. This thesis casts light on the function of the AGO-hook domain of SPT6L in A. thaliana in processes of gene regulation and protein interactions. It claims to confirm the interaction of the AGO-hook domain of SPT6L protein with AGO proteins and...
|
|
|
Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT Gap
Kašpar, Tomáš ; Kovačik, Roman (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
|
|
| |
|
| |
guest ::
RSS feed.