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Non-monetary deposits into basic capital according Czech legislation
Jansová, Pavla ; Randáková, Monika (advisor) ; Molín, Jan (referee)
This thesis deals with problematic of non-monetary deposits into basic capital of new emergent capital companies per Czech legislation. It is divided into five chapters, four of them are theoretical and the last one is a practical example. Theoretical part deals with definition of capital companies, their authorities, basic capital and ways of founding. Part of accounting deals with evaluation of non-monetary deposits at the depositors and the acquirer and with disclosure of the assets in the balance sheet. The tax section focuses on all major taxes related to deposits. The application part summarizes theoretical knowledge on the example from practice. The main goal of the thesis is to contain the issue in a comprehensive way. Consider the legal, accounting and tax rules that are closely related to non-monetary deposits and show the impact of non-monetary deposits at the acquirer and the depositor.
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Tax optimization of companies
Dědinová, Pavla ; Kislingerová, Eva (advisor) ; Plaček, Jan (referee)
This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.
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The implementation of the reverse-charge mechanism on selected goods
Pinďák, Adam ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.
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Cooperation in combating tax administrators tax evasion in VAT
Papřoková, Veronika ; Zídková, Hana (advisor) ; Toman, Petr (referee)
The thesis deals with individual measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice against them in the Czech Republic.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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Tax system in the Czech Republic focusing on value-added tax
Laki, Gustav ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
The value-added tax makes a significant part of our tax system and is a key revenue of the state budget. The VAT is paid to state since January 1, 1993, when it replaced the sales tax. The taxpayer is anyone who buys certain product or service. Since 2015 the basic rate of VAT is 21 %, the reduced rate is 15 %. A novelty in 2015 in the Czech republic has become a reduction of the reduced rate to 10 % for some products, for example baby food, medicaments, books and more. As the payer and the taxpayer of VAT are not the same subjects, we classify this tax together with excise duties among indirect taxes. The other part of our tax system form direct taxes, which are devided into income and property taxes. The statistical calculations show that an increase of the basic rate of VAT reduces state budget revenues, therefore there is an inverse relationship. Conversely, an increase of the reduced rate of VAT will increase state budget revenues, since the reduced rate applies to goods necessary for survival.
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The Budget Revenues Analysis Depending on the Tax Collection
Slavíková, Denisa ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
This thesis is devoted to the analysis of state budget revenues, depending on the collection of taxes. In the first part they are characterized theoretically public finances, their principles and public functions that are key to understanding the functioning of the state and needs of the state budget. The following chapters in the theoretical part describe the budget system, as its policies, budget process, budget structure and not least the state budget, including the definition of revenue and expenditure sided. In the end of the tax they are characterized by their functions, sorting, principles and important reforms of the tax system in the Czech Republic.
Own part is devoted to the analysis of individual types of taxes in the years 2006-2015. First, they are characterized by changes in the legislation of different taxes, such as the above rate. Then the individual taxes are graphically displayed and analyzed over those years. At the end of the analytical work the income taxes are evaluated to total government revenue. It is used method of comparison to compare actual and predicted revenues to the state budget. Conclusion of the analytical part deals with statistical calculation based, whereby found a very strong dependence of the total income tax revenues and the statistical calculation is then interpreted and evaluated.
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Vyhodnocení faktorů ovlivňujících výši inkasa daně z přidané hodnoty
Malásek, Michal
Evaluation of factors affecting the amount of the collection of value added tax. Diploma thesis. Brno: Mendel University in Brno, 2016. The diploma thesis deals with value added tax and the relevant factors that affect the amount of VAT collection in the Czech Republic. In the diploma thesis is then made a comparison of the success of collection of value added tax in the Czech Republic and the European Union. Based on established indicators of tax quota, collection of VAT in relation to total tax revenues and Vat Revenue Ratio, are then calculated actual values to determine the effectiveness of the development in the Czech Republic. The diploma work also compares the performance of the system taxation of the VAT from the viewpoint of methodology VAT Gap. Subsequently drafted actual changes to the VAT system aimed at action against tax evasion. This chapter is then suggested recommendations in the context of structural changes to the VAT system to action against tax evasion. Analysis of the measures taken to action against tax evasion for the year 2016 in the Czech context of the Act no. 235/2004 Coll. The Law on Value Added Tax, are measures calculated and subsequently the development of collections VAT for the year 2016. Part of the calculation is a comparison with the results of the Ministry of Finance of the Czech Republic.
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Incidence zavedení třetí sazby daně z přidané hodnoty
Kumbárová, Jaroslava
Tax incidence of implementation of the third Rate of Value Added Tax. Thesis. Brno: Mendel University in Brno, 2016. Thesis deals with Tax incidence of implementation of the third Rate of Value Added Tax in the amount of 10 % on selected products (i.e. books, medication and children´s nutrition). On the basis of the monitoring of the prices of selected commodities conducted from October 2014 to March 2015, is determined and analysed the real Tax incidence of implementation of the third Rate of Value Added Tax to the buyer and to the seller.
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Dopady uplatňování DPH u obcí a jimi zřizených příspěvkových organizací
Grofová, Eva
This diploma thesis deals with difficulties resulted from exercitation of the value added tax by municipalities and their semi-budgetary organizations. Those sub-jects must differ between economic activity and providing public administration while applying the value added tax. Diploma thesis explores impact of the value added tax within taxpayer and non-taxpayer; it explains its basic concepts which are connected to non-profit subjects. There is described and evaluated the cur-rent situations of three chosen municipalities and subsequently suggested ade-quate recommendations in accordance to valid legislation.
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