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Real estate tax comparison in the Czech republic and Slovakia
Horký, Jakub ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
Bachelor thesis compares the real estate tax in the Czech Republic and Slovakia. It is described the legislation of both countries, focusing on the competence of municipalities. Another part of thesis compered the importance of real estate tax, especially in municipal budgets. Selected towns for this thesis are Pilsen and Kosice. The last part of thesis is focused on complex sample for figuring out the tax burden to the taxpayer taking into account the average annual wage for the region of towns.
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FATCA - Practical Implementation in the Czech Republic
Hanáček, Tomáš ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This thesis deals with the Automatic Exchange of Financial Account Information between the Czech Republic and the United States of America for tax purposes commonly known as FATCA - Foreign Account Tax Compliance Act. At first, the Thesis describes the basics of international information exchange and then Automatic Exchange of Financial Account Information FATCA in relation to the impact on Czech Republic. More detailed is discussed legislation - Dohoda FATCA and Lex FATCA, which became part of Czech Legal System in 2014. Aim of the Thesis is the analysis of the implementation process of Dohoda FATCA and the following legislative documents in first years of its validity, and therefore is in the next part the organizational integration of FATCA in Financial Administration of the Czech Republic discussed. Last part analyses the identified issues of implementation and proposes its solution. In context of current development in area of international information exchange of financial accounts, there is also connection to common standard, OECD - Common reporting standard, mentioned.
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Taxation in the United States and suggestions for Czech tax legislation
Janoutová, Alena ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
My diploma thesis deals with a tax system of the United States of America. The main attention in this thesis is dedicated to a federal taxation in the United States of America, but also a state and a municipal level of taxation.The most important object of this thesis is to analyze a current tax system of USA, which contains my proposals for improvement of the Czech Tax Law e. g. an improvement of tax payment discipline or an enhancing legal certainty of citizens. The conclusion contains a complete assessment of discovered findings. On the basis of such the diploma thesis, the reader should acquire a complex insight into the United States tax system.
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The development of property taxation in the Czech Republic
Krylová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The thesis analyses the progression of property tax income during 2009 to 2015 in the chosen cities in the Czech Republic. The property taxes are divided into the tax on land and the tax on the buildings. I have chosen for my analysis some cities in the Pardubice region: Litomyšl, Lanškroun, Moravská Třebová, Vysoké Mýto, Ústí nad Orlicí and Česká Třebová. The partial aim of the work is to analyse the enforcement of the coefficients in the cities, with the impact of tax income, then to calculate the increase of income with applied coefficients.
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Tax Systems of Countries of the Former British India
Pyciaková, Tereza ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
India, Pakistan and Bangladesh, today the three independent states, were once part of one of the colonies of Great Britain. This thesis briefly describes the former colonial taxation and then concentrates on the tax systems in these developing countries. Then the tax systems are compared. It is assessed how systems are doing in the current conditions of globalization and whether the features of its tax systems confirm typical features for developing countries.
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Motor vehicle taxation in the EU
Trifončovski, Stanislav ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this thesis is to describe the motor vehicle taxation in the Member States of the European Union. The thesis is divided into three sub- chapters. The first chapter describes the historical development of the laws of the Member States of the European Union in the field of vehicle taxation. This chapter also describes types of charges, which may be subject to motor vehicles. This chapter ends with the introduction of EURO emission standards and their impact on motor vehicle taxation. The second chapter is devoted to the collection of road tax in the Czech Republic and its beneficiaries, the State Transport Infrastructure Fund. The third chapter discusses the issue of motor vehicle taxation in individual member countries of the European Union, including specific taxes in individual states, their structures and their revenues.
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The taxation of the use of motor vehicles in the Czech Republic and Germany
Novák, Ondřej ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
Bachelor work analyzes issue of taxation of motor vehicles in the Czech Republic and Germany. Subsequently these different approaches to tax structure are compared. Attention is paid to ecological aspects of taxation and specific impacts on vehicle operators. The theoretical part describes the construction of motor vehicle taxation and introduces terminology occurring in the mentioned tax systems. The practical part deals with the impact of taxation on the car fleet in the individual countries and on users of motor vehicles. In the Czech Republic these findings are evaluated and possible changes are suggested.
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Nowadays....
Kouba, Tomáš ; Surůvka, Jiří (referee) ; Ruller, Tomáš (advisor)
The set of works created from private video of materials, unfinished concepts and new videos. Essential motive passing through these videos is to develop a simple, stern, radical expression.
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Tax evasion and its affect on public budget revenue
Růžičková, Petra ; Finardi, Savina (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis deals with tax evasion on value added tax and its affect on public budget revenue. The first part outlines the operating principle of the VAT. Subsequent section explains the difference between legal and illegal tax evasion including the most common instances of the frauds. The third part deals with established mechanisms for the elimination of the aforementioned types of deceptions. The conclusion is devoted to the analysis of the criteria to the size of the tax evasion greatest influence. It is primarily about quality tax law, efficiency of tax administration and morality of taxpayers. The aim of the bachelor thesis is to find the riskiest point and thus help to precise targeting of the fight against tax evasion.
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Application of VAT to services connected with immovable property
Balátová, Hana ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.
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