|
|
Implications of tax evasion on the public budget in South Africa
Bvunzawabaya, Mishi Shele
Mishi- Shele Bvunzawabaya. Implications of tax evasion on public budget in South Africa. Diploma thesis. Brno: Mendel University, 2023. Tax evasion imposes many problems for developing countries. This diploma thesis focus on the long term potential effects of Tax evasion in South Africa, taking into account the factors that contribute to tax evasion such as; corruption, unemployment, GDP per capita, governance, consumer price index, Agriculture’s share of GDP and trade openness. Another major component of tax evasion is shadow economy which is also analysed and its size is also estimated. Simple analysis is done to find out the growth of budget deficit over time.
|
|
|
Application of VAT (value added tax) in construction industry focused on tax obligation transfer
Škopek, Jan ; Boháč, Radim (advisor) ; Marková, Hana (referee)
This rigorosum thesis deals with issues of VAT (value added tax) in construction industry with emphasis on tax obligation transfer to VAT. In the first part of the thesis the author generally devotes to the term VAT, to the historical and current legal adjustments of this tax within European Union and the Czech republic, then to the principles of VAT according to the Czech legal code. The second part of the thesis deals with construction industry and its legal adjustment in the Czech republic. The main part of the thesis is devoted to the application of VAT in construction industry; the author deals in this part with basic questions about current legal code in force and states important judicature of national courts and also judicature of European court of justice. Last but not least the author analyses minutely tax obligation transfer to VAT in field of construction industry. Author deals with the most important changes that come into force after the 1 January 2014 and are related to application of VAT in construction industry, too. The last chapter is then the practical example - demonstration of VAT application in construction industry. Powered by TCPDF (www.tcpdf.org)
|
|
|
VAT in construction sector in the Czech Republic and in Austria
KOLÁŘOVÁ, Ilona
Bachelor thesis analyses newly introduced system of taxing in construction sector reversing the VAT liability from the supplier to the customer (so called reverse-charge system) and compares it with the current VAT system in the Czech Republic and with similar reverse-charging system in Austria. Introducing of reverse-charge system in the Czech Republic aims to achieve the higher efficiency of tax collection and to the reducing of the VAT frauds in this sector.
|
|
|
Bookkeeping and Final Accounts of the Concrete Company
Pazourková, Pavla ; Kozlová, Taťána (advisor) ; Valentová, Zdeňka (referee)
The theoretical part of the graduation theses describes the theoretical basis of the exist broad issue and involves the basic processes and methods of bookkeeping and creating of the final accounts at accounting period of the year 2009 in accordance with actual legislation. The practical part of the graduation theses includes practical application of the theoretical basis onto the concrete company. The output of the graduation theses will be the methodology of accounting and creating of the final accounts at accounting period of the year 2009 for the concrete company.
|
guest ::
