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Tax Fraud in the Field of Value Added Tax
KOUTOVÁ, Tereza
The subject of this thesis is to identify the basic principles of tax fraud in the field of value added tax, with a focus on carousel fraud, and to identify the possibilities for companies to avoid such fraud. In addition to defining the operation of the classic carousel frauds and their individual members, the thesis also focuses on their possible solutions or the tax authorities' tools to detect and prove them. In the practical part, the development of the VAT gap, which is an estimate of the size of VAT fraud, has been assessed for the period from 2016 to 2020. On the basis of the results obtained, a positive development of the VAT gap in the EU was noted, while in the Czech Republic it did not show a clear trend, however, the last monitored year brought a significant decrease and the Czech Republic is slightly above the EU average. Furthermore, the relationship between the size of the VAT gap and the factors that could influence it was analysed by using correlation analysis. The factors analysed included the number of VAT payers, the level of GDP or household consumption expenditure. However, the correlation analysis did not confirm the statistical significance of any of the correlation coefficients. The next part of the thesis is devoted to the analysis of a model example of carousel fraud, in terms of cash flow of each member of the fraudulent chain and the procedure of the tax administration for each member, in order to evaluate the profit of the participants from the chain fraud. The results then showed that the missing trader almost always benefits due to its untraceability by the financial administration, the buffer company should have a high financial incentive to take the risk, and the broker then relies in most cases on the tax authorities failing to detect the fraud or to prove the illegality of the deduction.
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Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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The Issue of Registration for VAT in Case of Municipalities
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.
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Transformation Project for Spin-off of a Company and its Accounting and Tax Consequences
Kotrmanová, Rebecca ; Kopřiva, Jan (referee) ; Tumpach, Miloš (advisor)
The aim of this thesis is to proof a significant importance for the company in line with business transformation, comes from combining accounting, tax and law knowledge. The first part of this thesis is focused on theoretical summarization of principal aspects of the transformation process of a corporation. The practical part analyzes company data and facts, which lead the management to realize this transformation project. Project of the transformation is processed in accounting based on these data. Tax consequences and possible optimization has been analyzed. The final part of the thesis concludes the consequences of the financial health and reporting activities. Comprehensive assessment of the transaction for divided companies is done in last chapter.
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Specifics of VAT for Electronic Sales of Computer Games
Štefka, Vojtěch ; Schulz,, Jaroslav (referee) ; Brychta, Karel (advisor)
Master´s thesis deals with the issue of VAT for electronic sales of computer games. The thesis contains a theoretical definition of basic concepts with subsequent identification of relevant business sector including obligations in the area of VAT which are relevant to a defined range of entities. Practical part consists of the methodology containing procedures and recommendations concerning the fulfilment of VAT related obligations. The methodology is intended for domestic taxable persons providing electronic services for non-taxable persons from around the world.
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