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Electronic records of sales as a tool to eliminate tax evasion
Bělinová, Marcela ; Pikola, Pavel (advisor)
This thesis deals with the prevention of evasion of tax control implementation instruments, namely the introduction of electronic evidence in revenues. The first part defines basic terms as tax, inspection tool, the Tax Code, tax compliance and more. There is mentioned view of tax administration in terms of legislation. Then describes the tools for eliminating tax evasion, zoom their operating principles of electronic evidence in sales in the Czech Republic. Definition of the problem, the reasons for introducing targets entities required to record sales, the subject of electronic evidence in revenues, mandatory data sanctions measures, the impact on businesses and the public budget. Work is in its second part deals with the evaluation of electronic evidence in revenues as a tool for professional elimination of tax evasion in the Czech Republic, Evaluation of Options Croatian model as a model for the introduction of evidence of sales in the Czech Republic. Based on information mapping pozice Czech Republic
Croatia to introduce the EET This will also assess the suitability or otherwise of the election of Croatia as a model for the introduction of EET in the Czech Republic.
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Agricultural land evaluation for taxation purposes: Analysis and projet
Dubánková, Helena ; Boučková, Bohuslava (advisor) ; Drahomíra, Drahomíra (referee)
The thesis is focused on the evaluation of agricultural land for the tax purposes and at the impact of the official price of agricultural land on the tax level. The thesis is divided in two parts. The first part analyses the quantitative and qualitative structure of agricultural land, the theory of the agricultural land evaluation by the market and official land price and to the description of the basic types of taxes, which use the official agricultural land price as the tax base. In the second part of the thesis, the main attention is given to the comparison of the tax amount from the acquisition of real estate in relation to agricultural land, the way of its utilisation and location and to the comparison of real estate tax level regarding agricultural land, when using as the tax base the official land price according to the BSEU and the market price, using a case study.
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The Impacts of the Tax Records Transition to Accounting for the Selected Entrepreneur
Sedláčková, Jitka ; Šišková, Jitka (advisor)
The thesis titled Impacts of the transition of tax register on accounting for the selected entrepreneur deals with a general overview of management, tax register and accounting for entrepreneurs in the Czech Republic with respect to the chosen legal form of business. The outcome is determined by critical moments and recommendation of variants of the transition on accounting with regard to tax optimization.
The theoretical part explains the basic concepts related to doing business in the Czech Republic, followed by a description of the analysis of the various accounting methods depending on the chosen form of business. It is also outlined the current tax system of the Czech Republic with an emphasis on income tax of legal persons with optimization option.
The practical part is focused on acquired of theoretical knowledge. At selected entrepreneur are made model calculations related to the financial results of the total levy taxes, including optimization, depending on the method of accounting and in connection with the legal form of business. At the end of the practical part are determined the critical moments of transition from tax register on accounting and for entrepreneur is proposed the optimal process of transition.
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Tax burden on entrepreneurs natural persons
Týřová, Jana ; Světlíková, Daniela (advisor) ; Pavla, Pavla (referee)
The present thesis deals with the issue of tax burden on entrepreneurs natural persons. A complex analysis of the relevant current legislation is carried out, with special focus on the Act No. 586/1992 Coll., On Income taxes, as amended, and Act No. 235/2004 Coll., The Value Added Tax, as amended.
Tax burden is looked at from a narrower, financial perspective, as well as from a wider perspective by looking at non-financial aspects such as the duties and regulations imposed by the bureaucratic state machinery, complications with registering for tax etc. The financial burdens analysed here include tax duties and contributions to health and social insurance.
Data about registered tax subjects and the number of tax returns filed in different years in relation to legislative changes are drawn from the database of the Revenue office of the Ústí region, Regional office in Libochovice, and analysed. An example of a particular entrepreneur natural person is chosen and data about his financial statements are analysed and discussed.
Finally, possible solutions to the problems identified are proposed and discussed.
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Labour costs and perks in an organization
Hájková, Veronika ; Šišková, Jitka (advisor) ; Pavla, Pavla (referee)
The dissertation Labour costs and perks in an organization occupies with analysis of wages and labour costs, which nowadays forms an inseparable part of policy in each organization.The dissertation is divided into 2 main parts.The theoretical part is focused mainly on the theory of wages and labour costs. Then it defines employee benefits, their kinds , classification (or structure) and trends, the large part is devoted to the sytem of providing constituent employee benefits and follow up tax-deductibility of interest on the side of employees and employers.
The practical part is concerned with analysis of the present-day system of remuneration and providing benefits in a selected company. The great attention was paid to height of costs, which a selected company must spend on the provided benefits. The overall level
of satisfaction/unsatisfaction with provided benefits was investigated by means of questionnaire survey among employees in a selected company. The structure of up to now provided benefits was evaluated on the basis of information collected during the survey and created a dissertation conclusion. At the same time there was a proposal for integration of new kinds of benefits into the overall remuneration system.
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Financial administration - registration procedure
Reková, Lucie ; Hájková, Ivana (advisor) ; Vladimír, Vladimír (referee)
Financial administration of the Czech Republic is established by Act no. 456/2011 code., about Financial administration of the Czech Republic, where there is further defined the status and competence of the institute, which relate to tax administration and execution of a wide range of other agendas. Financial administration consists of a system of financial administration bodies, which are subordinated to the Ministry of Finance. Tax office is a government department which provides efficient collection of taxes.
Registration procedure mainly focuses on new start-ups, mostly registered tax payers. It is an activity that concentrates basic information about taxpayers. Principal operations are
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concentrated on the preregistration activities to value added tax.
The most important entity involved in tax administration by extension in the financial administration is the state represented by the tax office and the relevant departments and on the other side by the taxpayer.
Registration department is mainly governed by the Tax Code, the Law on Income Tax, Law on Value Added Tax and the Law on Road Tax etc.. At the same time, however,it must accept the decrees, regulations and methodology issued by the General Financial Directorate.
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Proposal of Procedures for the Transformation of Accounting Data to the Tax Base in Accordance with the CCCTB
Kuchařová, Ivana ; Valder, Antonín (advisor) ; Jan, Jan (referee)
Globalisation as well as on-going integration make the authorities accelerate their harmonisation and approximation efforts not only in the field of accounting and book-keeping -- to secure harmonised interpreting of books -- but also in respect of international business entities' corporate tax. My dissertation describes the efforts of the European Commission towards full harmonisation of the process of determining the corporate tax base in respect of business entities formed as supranational groups of businesses registered in various EU member states or in combination of members from the EU and the third countries. The pending harmonisation should prevent the said entities from aggressive tax "optimisation" in the course of which they transfer their tax base to countries with the lowest income tax and abuse gaps and incomprehensiveness of tax regulation in individual EU member states. Such practice may, in some cases, result in double non-taxation thus further reducing the income of EU member states' already suffering public budgets. The EU has recognized the need to implement measures to stop this practice and will take action. One of the measures that should lead to an improvement in tax collection is the fastest introduction of a common consolidated tax base for corporate income (Common Consolidated Corporate Tax Base). The genesis, structure and characterization of CCCTB has become a crucial part of the theoretical background research. Other issues that arise in connection with the introduction of the common consolidated tax base and which are addressed in this work are as follows - what similarities and differences are there between the European and national rules on accounting and taxes, which procedures will be used for a transformation of the initial accounting data presented in accordance with the national legislation to the European tax base and what impact will have these transformation processes on the final amount of the tax base.
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Comparison of Accounting and Tax Asspects of Financial Lease and Acquision of Fixed Tangible Assets with Bank Loan
Procházka, Tomáš ; Stárová, Marta (advisor) ; Martina, Martina (referee)
This bachelor thesis discusses a long-term tangible asset and its financing possibilities, especially the possibilities of financing from sources that are not owned by the company. That means mainly financial lease, operating lease and loan.
The theoretical part is based on the studied literature that describes the laws that must be followed when negotiating lease or a loan.
The thesis furthermore describes the history of financial lease, as well as the functioning of financial lease and classification of financial lease.
Much of the bachelor thesis is devoted to highlighting the distinction between financial lease with the obligation to purchase the object of leasing and financial lease with option to purchase the object of leasing. This topic is devoted to a large piece of the practical part, where everything is explained by using a model example.
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Evaluation of the Tax Burden on the Selected Group of Natural Persons in the Czech Republic and in Russian Federation
Puchkova, Kseniia ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
The thesis deals with the analysis of the tax burden of the selected group of natural persons in the Czech Republic and in the Russian federation. The first part is theoretical, in which the work is focused on defining the basic taxconcepts. Further it describes the tax system of the Czech Republic and analyzes the issue of the tax system in the Russian federation. In the practical part model of entrepreneur is determined, calculations of each tax repayment, which the entrepreneur is subject to, are performed both for the Czech Republic and the Russian Federation. On the basis of this analysis it is possible to evaluate the tax burden of individuals in both countries.
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Evaluation the Impact of Financial Crisis on the Tax Mix Development in the EU countries
Matějková, Barbora ; Kukalová, Gabriela (advisor) ; Jiří, Jiří (referee)
The dissertation deals with the theme of development of tax mix in the EU in a consequence of the financial crisis. The main aim of this work is the evaluation of individual countries based on analysis and comparisons of the development of their tax mixes; these countries are classified by their geographical location. There is statistical significance test of changes in the structure of the average tax mix European Union countries made. The theoretical part is based on a compilation of findings from available literature. In the analytical part there is an analysis of the evolution of the proportion of individual types of taxes in the tax mix; it is again focused on individual groups of countries. These countries were grouped together by the world side to east, west, north and south units. It is followed by the comparison of the average tax mix. And the same is made for different groups of countries categorized by geographical location. At the end of analysis the test is performed by paired Students t-test; the aim is find out whether there are statistical significant changes of the individual taxes in the time of selected period.
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