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Efektívnosť výberu DPH na Slovensku
Dobák, Dominik
This bachelor thesis deals with the appraisal and rate of the efficiency of VAT collection in the Slovak Republic, during the period 2010 - 2015, from the public administration, as well as VAT payers point of view. Valuation is focused especially on measures that were introduced during this period to hinder VAT evasion. The view of the public administration is evaluated according to modification of the total loss of VAT revenue, estimated by using calculation from GDP method. The view of VAT payers is examined from the costs side, which an establishment of restrictive measures had brought to them. According to the results that on the one hand shows a positive trend in the evolution of VAT collection efficiency, but on the other hand reflects huge space for improvement, the solution for this situation has been suggested - to extend reverse charge mechanism to other problematic sectors of the economy.
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Elektronická evidence tržeb v České republice jako nástroj eliminace daňových úniků
Prokopová, Hana
The diploma thesis is focused on clarification of tax evasion, shadow economics, measurement methods and possibilities of their reduction. The attention is also aimed at the topic of electronic records of sales, their main models, legislative adjustments and major reasons of implementation in the Czech Republic and selected countries. The aim of the thesis is examination of impact on individual countries based on the tax revenues, the number of business entities and the price level. Then the individual findings are evaluated and compared.
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Stanovení dopadů daňových úniků do daňových rájů na ekonomiku a rozpočty ČR
Dvořák, Adam
Dvořák, A. Determination of impact of tax evasion on economy and public budgets of Czech Republic. Diploma thesis. Mendel university Brno, 2019. This diploma thesis deals with the impact of tax leaks into tax havens on the economy and public budgets of Czech Republic. The first part summarizes the theoretical knowledge of this issue. In the second part is conducted analysis of companies with connection to tax havens and is created an estimation of tax gap created by these elaborated companies. The second part consist also from analysis of differences between different tax havens groups.
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Využití daňových rájů českými firmami: odhad eroze daňových základů
Sotolář, Martin
Sotolář, M. Czech Companies Exploiting Tax Havens: Base Erosion Estimation. Diploma thesis. Brno: Mendel University, 2018. The diploma thesis focuses on base erosion and profit shifting of the Czech multi-national companies through tax havens destinations. The thesis consists of two parts. The first part contains theoretical aspects of profit shifting and base erosion including the international cooperation in this area. The second part contains the estimation of the base erosion and tax gap of Czech multinational companies in connection of tax havens.
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Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.
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Czech VAT Gap Estimation
Kaňka, Stanislav ; Moravec, Lukáš (advisor) ; Jiří, Jiří (referee)
The Diploma Thesis deals with estimation Value-Added Tax (VAT) Gap in the Czech Republic during 2009-2014.
In the first part of the thesis, the notion of Value-Added Tax Gap and their related notions are defined on the basis of specialized literature and available Internet sources and basic methods of its estimations are presented. In this part are also presented available Value-Added Tax Gap estimations for Czech Republic.
In the second part of the thesis, Czech Value-Added Tax Gap is measured using three methods presented in theoretical part. In this part is also shown the exact procedure for possible replication of estimation and also shown comparison between available estimations for Czech Republic.
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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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Tax gap in the personal income tax
Kábelová, Lucie ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.
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Implementation of electronic records of sales in the Czech Republic
Netrhová, Anna ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The main goal of this work is to compare an amount of tax loopholes to the state budget deficit in the Czech Republic for the period from 2009 to 2014. Partial aims of my thesis are: to describe how the cash registers work, to compare the function of receipts lottery in selected countries, and to explain what it is the tax gap and why I used it for calculations in the analytic part. In order to achieve individual goals is used the descriptive method. The next part has a legislative technical character. To fulfil the main object the method of applied research is used, based on which determined by ratio between the amount of VAT gaps and he state budget deficit from 2009 to 2014. For the year 2014 I used an estimate of the Ministry of Finance of the Czech Republic on the state budget deficit. The tax gap for the period from 2012 -- 2014 will be determined by an expert estimate. The result of the analysis part is that in the case of an ideal tax collection would be the state budget from the year 2010 and 2011 slightly in deficit, in 2012 balanced and in 2013 even surplus. In the case of prediction for the year 2014 it would be a slightly deficit budget.
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Tax evasion and consumption tax
Moravcová, Jana ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The Diploma Thesis deals with estimation of tax evation of value-added tax in the Czech Republic during 2006-2010. For the estimate we have used the concept of tax gap (in the case of VAT we speak about VAT gap), which is based on comparison of theoretical tax liability of the economy with the actual tax receipts. An international comparison of the Czech Republic VAT gap with available data of other countries has been made as well. The Thesis includes further description of tax evation types specific for VAT and other approaches to measurement of tax evation. Role of the shadow economy measurement used for tax evation estimates is accounted for.
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