|
|
Výber nepriamyh daní v Českej republike, s akcentom na daň z pridanej hodnoty
Zollerová, Patrícia
Zollerová P. The collection of indirect taxes in the Czech Republic, especially value added tax. Bachelor thesis. Brno: Mendel University, 2015. The objective of this thesis is to appreciate collection of the indirect taxes in the Czech republic, especially value added tax. The main objective is to identify the most frequently occurring evasion, determine the causes and reasons for tax evasion, describe the mechanisms and finally propose measures leading to a reduction can occur. The theoretical part defines the basic concepts concerning the issue of tax collection and tax fraud. The practical part deals with the application of tax fraud in the model examples, defining conclusions regarding the impact of fraud on the choice of the value added tax in the Czech republic and the necessary measures for their limiting.
|
|
|
DPH v stavebníctve na Slovensku a jej vplyv na hospodárenie firiem
Mecková, Zuzana
The objective of this thesis is to assess and evaluate the impact of value added tax in its application in the building industry in Slovakia. The main aim is to evalua-te the impact of value added tax on growth of company business OKNO final Ltd. operating in the building industry. The theoretical part defines basic concepts of the issue of indirect taxes, with an emphasis on value added tax. The practical part deals with analysis of the payment of VAT on the cash flow of the selected company before the introduction of the reverse charge in 2015 and changes following the introduction of the reverse charge in Slovakia since 2016, the definition of relevant conclusions concerning the VAT in Slovakia and its im-pact on the business environment in the selected area.
|
|
|
Dopady zrušení superhrubé mzdy
Peřinová, Aneta
Peřinová, A. The effects of the abolition of the super-gross wage. Bachelor thesis. Brno: Mendel University, 2021. The bachelor thesis deals with the determining of the impact of the abolition of the super-gross wage on selected groups of the population and on public financ-es. The first part of the bachelor thesis deals with the definition of the tax system, as well as the definition of the functioning of the state budget. It also deals with personal income tax, the definition of which is important for defining the issue of super-gross wage. The second part of the bachelor thesis is already devoted to determining the specific impacts on individual income groups and also on the impacts on public budget revenues. The thesis also includes a questionnaire survey, which delt with the topic of abolition of super-gross wage. Finally, the effects of the abolition of the super-gross wage are summarized and evaluated.
|
|
| |
|
|
Role transferových daní v daňovém systému České republiky
Andrlík, Břetislav
The dissertation deals with the position of inheritance tax, gift tax and real estate transfer tax in the tax system of the Czech Republic. The first part focuses especially on the theoretical approaches and the application of tax principles in relation to the taxation of property transfers and property transitions. In the next part there is the description of the past development of transfer taxes in the territory of our country, focusing on the period after the establishment of the Czech Republic which contains the definition of major changes in law No. 357/1992 Coll. inheritance tax, gift tax and real estate transfer tax, including the quantification of basic numerical characteristics. Own quantifying data transmission output tax on the timeline 1993-2009 also includes the determination of basic statistical indicators derived from publicly available information resources and the definition of the effectiveness of the collection of transfer taxes in respect of the direct administrative costs (including international research in the field). A separate chapter is devoted to the application of transfer taxes in all member countries of the European Union. From the results of the incremental dissertation chapters specific conclusions and recommendations for particular transfer taxes applied in the Czech Republic are formulated.
|
|
| |
|
|
Vliv nastavení daňového systému na příjmovou nerovnost v zemích OECD
Mašátová, Alžběta
The main aim of the diploma thesis is to determine whether the tax system has an impact on income inequality in OECD countries. Regression analysis of panel data is used to assess this relationship. The period of interest is the years 2000 to 2020. Income inequality is expressed using the OECD Gini coefficient and the World Bank Gini coefficient is used as a robustness check. The setting of the tax system is accounted for through tax rates and tax revenue shares of GDP. The thesis concludes that the design of the tax system has an impact on income inequality. The most significant impact is on personal income tax (especially when focusing on the high-income individuals) and corporate income tax, which interact to reduce income inequality.
|
|
|
Daňově atraktivní státy EU pro založení cestovní kanceláře
Polák, Dominik
Polák D. Tax attractive states of EU for establishment of travel agency. Bachelor thesis. Brno: Mendel University, 2014. This bachelor thesis deals with possibilities of establishment of travel agency within different states of European Union from their direct tax liability point of view. Its main goal is to find out which one of from the selected states is more tax favourable for travel agency establishment. Theoretical part is focused on problematic of tax systems in EU, founding of company and travel agency. Practise part contains model examples based on tax laws of chosen countries, possible differences are demonstrated. I have finished my task and find out that the most attractive state from the selected states for establishment is Ireland.
|
|
|
Role daně z nemovitostí v daňových systémech zemí Evropské unie
Formanová, Lucie
This diploma thesis deals with the issues of property taxes in the Czech Republic focusing on the real estate tax. The first part is devoted to theoretical description of taxes on specifying the property taxes and the historical development of tax system up to current legislation. In the practical part, there is the analysis of real estate tax in the Czech Republic which is followed by the analysis of property tax system in European Union Area. As a result of researched information there are formulated several recommendations or suggestions about the fairness of real estate tax on the territory of the Czech Republic at the end of the thesis.
|
|
| |
guest ::
