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Financial Lease and Value Added Tax
NOVOTNÁ, Alena
The thesis is focused on comparing the different forms of taxation models of financial lease by value added tax and evaluating the effects of choosing a particular form of taxation in the accounts. In reaching the goal of work, it is compared the different ways of acquiring property. It especially deals with the acquisition of own resources, the loan financing, the two types of financial lease and the ensuring the liability by the transfer of rights. Comparison of methods of property acquisition is performed using both net present value, both tax aspects.
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Justice Of Tax System In CZ
ŠTERBEROVÁ, Lenka
Tax is mandatory payment which is written in the law. Taxes are gathered in public budget. Public badget is ineffective and non ? equivalent. It is unilateral obligatory. Payer has no right to get money back from this system. Taxes are good for gathering money for needs of states and for stimulation of household behavior and firm behavior. Target of it is to remove defficiencies of economy.
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Budget municipal towv Trhové Sviny
KREJČÍ, Marta
The thesis is focused on the law amendment regarding vat (value added tax) effective from 1.4.2011. The municipal town Trhové Sviny was used for the analysis. The thesis is divided into two parts ? theoretical and practical. Horizontal and vertical analysis are used for breakdown. The influence of law amendment is showed by practical examples. Finally, there is an evaluation of the law change impact on to the municipal town...as a result, the amendment did not prove influence in 2011 and it also shows changes that could have positive influence on the municipal budget.
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Carousel fraud
CHALOUPKOVÁ, Lucie
This diploma thesis is focused on the analysis of specific type of Value Added Tax fraud called carousel fraud. The main object is to analyse and quantify tax fraud impact specifically oriented to VAT area, i.e. carousel fraud, and suggest the way of prevention which prevent its emergence and expansion in domestic economy. In the theoretical part the information about VAT, the Czech Law on Value Added Tax, EU directive on the common system of Value Added Tax and carousel fraud is described and furthermore, the losses to carousel fraud are mentioned. The practical part is applied to analysis of profit from carousel fraud as a whole and profits of individual participants in carousel fraud, analysis of the Court of Justice of the European Union judgements and the Supreme Administrativ Court of the Czech Republic judgements and carousel fraud prevention in the EU and at home.
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Analysis of value added tax with focus on construction and installation works
Batistová, Petra ; Vopátek, Jiří (advisor) ; Kozlová, Taťána (referee)
The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.
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Refunding value added tax within the European Union and Third Countries
Kučírková, Dagmar ; Bauernöplová, Veronika (advisor) ; Vítek, Leoš (referee)
The aim of this bachelor thesis is to compare the rules and principles of refunding tax to VAT payers and non-payers within the European Union and Third Countries. The theoretical part summarizes the legislation related to refunding domestic tax based on the value added tax law. The practical part analyses the development of legislation and methods of submitting an application for refunding value added tax to a Slovakian legal entity, a Norwegian legal entity and a Swiss natural person. Another part compares the rules for refunding value added tax to legal entities from European Union and Third Countries.
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Value added tax in the case law of the Supreme Administrative Court
Mráz, Matěj ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The thesis deals with the Supreme Administrative Court case law of value added tax. It deals with the analysis of 2011 and 3 selected case law this year. It also includes the history development of case law on VAT since 2003. At the beginning of this work is a desription of the most important national and European legislation, together with the basic structural elements of the tax.
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Harmonization of VAT rates in the European union
Knedlíková, Jana ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The aim of this work is to analyze the development of VAT rates, the harmonization in the EU member states and the evaluation of its success. The theoretical part of this thesis deals with the description of tax harmonization. It also introduces the methods and means of reaching objectives. The development of EU directives is analyzed in chronological order. The practical part of this thesis deals with the analysis of VAT rates in the European union. With the use of statistic methods of measurement variability it examines the possibility of harmonization. It further concludes the success or failure.
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