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Legislating against Tax Avoidance
Kamínková, Petra ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Kamínková, Petra: Legislating against Tax Avoidance Abstract Tax avoidance practices of multinational corporations have recently come under criticism by governments and general public. In my thesis, I analyze various methods states may use to fight such behavior, with special regard given to the Czech Republic. In the first chapter, I introduce basic principles of international taxation. Second chapter focuses on several commonly used methods of avoiding taxes, and the tools used by governments to fight particular types of undesirable transactions and set-ups (Targeted Anti-Avoidance Rules - TAARs). The analysis therein suggests that these tools may be successful to a degree, but may never cover all possible scenarios. Third chapter elaborates on judicial doctrines and General Anti-Avoidance Rules (GAARs). These tools attempt to address tax avoidance methods not anticipated by legislature. My contention is that while these concepts may be quite powerful, they may also gravely threaten legal certainty. Therefore, I conclude that they should be used sparingly. Final chapter presents a set of auxiliary tools that may improve the communication between tax payers and tax authorities, thus helping the states to gather information faster and more efficiently, allowing them to react to arising issues with minimal...
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Personal Income Taxation in the Czech Republic and the United States of America
Doubravová, Lucie ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Daňové nedoplatky v České republice
Kabelka, Filip
This diploma thesis deals with the issue of tax arrears and recovery of tax arrears in Czech Republic. The first part is devoted to the theory of taxation, tax administration and tax execution, which is main form that is used by tax administrator to recovery of tax arrears. In this part there is also described the theory of securing tax and relations between tax arrears and criminal law. Following part is focused on analysis of tax arrears administrated by Financial Administration of the Czech Republic and the success rate of the recovery of these arrears. In this part there is also the identification of elements that influence rise and recovery of tax arrears. In the conclusion there are the recommendations given, which should reduce rise of tax arrears and increase the success rate of their recovery.
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New Tax Regulations
Jančurová, Hana ; Kozlová, Taťána (advisor) ; Beran, Vladimír (referee)
The basic aim of this diploma thesis is to preset readers with Act. No. 280/2009 Coll., Tax Code, which came into force on January 1st 2011. Others aims are to describe main benefits of the new Tax Code, to find what are the main problems to put into practice and to evaluate the annual activity. The thesis also introduces and explains how to proceed in accordance with the Tax Code and the specific examples of common situations that may arise in tax administration.
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Analysis of selected areas of tax administration of the Czech republic
Smíšková, Jana ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis "Analysis of chosen areas from tax administration of the Czech Republic" is to specify the area of tax payment, i.e. analyse practices of tax administration, to compare tax regulations and Tax administration Act and analyse tax payment and tax arrears.My work is divided into four chapters. The first one devotes to basic notions which are used in tax administration. The second chapter is aimed at chosen tax administrators (land and finance authorities). The third chapter deals with tax payment with deeper view at all three phases - tax accounting, tax collection and. The last chapter is analytical and my focus of intention is directed to the comparison of interrelation between defined rates in particular years and number of tax subjects with values of total cash and tax arrears.
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