|
|
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.
|
|
|
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.
|
|
|
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.
|
|
| |
|
|
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.
|
|
|
Tax evasion measurement
Kotala, Jan ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This thesis deals with the measurement of tax evasion. The first part deals with the theory of tax evasion, its general, legislative and economic definition and its consequences. A special subsection is devoted to relation of the tax evasion and the shadow economy. The second part deals with the theory of tax evasion measurement and the last chapter focuses on shadow economy volume measurement and tax evasion measurement in the Czech Republic.
|
guest ::
