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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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Definition of the tax base of value added tax
Fikoczková, Karin ; Finardi, Savina (advisor) ; Kouba, Tomáš (referee)
The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issues of consideration, others taxes and fees included to tax base, reinvoicing, grants, discount coupon, free of charge transactions, barter trades, determination tax base of associates and specific situation such as tips and wins are analyzed in this thesis.
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Nation-wide deployment of motor vehicle tax
Čejková, Eliška ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.
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Value Added Tax in tourism
Paclíková, Marcela ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
The subject of the diploma thesis is value added tax in tourism. Certain subjects that do business in tourism are obliged to apply a special travel service scheme for services provided according to the Act No. 235/2004 on Value Added Tax. In comparison with normal rules, this scheme simplifies the rules of application of the value added tax, though it is not applicable in all situations. The major aim of this thesis is to make a complete outline of the rules related to the application of value added tax in tourism and present suitable practical examples. Another aim of the thesis is to analyze the difference between the legislation of the special scheme according to the Act on Value Added Tax and according to the European Directive 2006/112/EC on the common system of value added tax. The theoretical focus is supplemented by practical examples with some completed tax returns for better understanding of the application of value added tax in tourism.
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