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Options to combat tax evasion of VAT within the European Union
Kohoutková, Růžena ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The objective of this thesis is to analyze and evaluate the European Commission's proposals aimed at fighting tax evasion in the realm of value-added tax within the European Union. The first part of the thesis explains the issues concerning value-added tax with transactions within the EU, defines the term tax evasion, and a large part is devoted to different types of tax frauds, especially to the so called carousel frauds. The size of the so called shadow economy and estimates of the levels of tax evasion are also included in this part. The next section focuses on the analysis of individual proposals of the European Commission, i.e. introducing the mechanism of the general reverse-charge, introduction of taxation of supplies within the European Union, and enhancement of cooperation among Member States. The third part evaluates these individual proposals from the points of view of the European Commission, tax experts, and the author of this thesis herself and based on the analysis conducted.
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Value added tax at school sector
Pazderníková, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The Thesis deals with address the issue of value added tax (VAT) on funded organizations especially at schools and school facilities. The main aim is description of application of VAT at school and analysis of problematic issues. The theoretical part describes the school facilities, basic rules for value added tax at school's sector, in the next section this part specific problems are analyzed especially turnover tax and deductions. The practical part is devoted to model-example in which it is determined if Elementary school is really subject of VAT and which activities exceeded the legal limit. Tax duty and coefficient is calculated in the second part this charter.
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Tax aspect of usage automobile in entrepreneurship
Jíša, Pavel ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is mainly summarize tax aspects of using car in entrepreneurship in Czech legislation - income tax, value-added tax, vehicle excise duty. Further the thesis focuses on non-tax duties of entrepreneur and current legal regulations in Czech republic with possible changes in taxation. The most interesting tax aspect is usage different tax regulation between Czech republic and Denmark at import of new automobile.
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Optimizing tax liability of a legal entity
Vápeník, Jan ; Kislingerová, Eva (advisor) ; Petrovická, Ivana (referee)
The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.
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Value added tax in accounting
Králová, Marie ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.
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