|
|
Tax Fraud in the Field of Value Added Tax
KOUTOVÁ, Tereza
The subject of this thesis is to identify the basic principles of tax fraud in the field of value added tax, with a focus on carousel fraud, and to identify the possibilities for companies to avoid such fraud. In addition to defining the operation of the classic carousel frauds and their individual members, the thesis also focuses on their possible solutions or the tax authorities' tools to detect and prove them. In the practical part, the development of the VAT gap, which is an estimate of the size of VAT fraud, has been assessed for the period from 2016 to 2020. On the basis of the results obtained, a positive development of the VAT gap in the EU was noted, while in the Czech Republic it did not show a clear trend, however, the last monitored year brought a significant decrease and the Czech Republic is slightly above the EU average. Furthermore, the relationship between the size of the VAT gap and the factors that could influence it was analysed by using correlation analysis. The factors analysed included the number of VAT payers, the level of GDP or household consumption expenditure. However, the correlation analysis did not confirm the statistical significance of any of the correlation coefficients. The next part of the thesis is devoted to the analysis of a model example of carousel fraud, in terms of cash flow of each member of the fraudulent chain and the procedure of the tax administration for each member, in order to evaluate the profit of the participants from the chain fraud. The results then showed that the missing trader almost always benefits due to its untraceability by the financial administration, the buffer company should have a high financial incentive to take the risk, and the broker then relies in most cases on the tax authorities failing to detect the fraud or to prove the illegality of the deduction.
|
|
|
Forensic Accounting and Economic Criminality
ŠEJBA, Roman
This thesis is focused on the topic of "Forensic Accounting and Economic Crime". It combines theoretical and practical knowledge. The main objective of this work is to present accounting fraud and economic crime. The thesis is divided into two main parts. The first one is accounting manipulation of reports, which is described in the part of the test detection models. Fraudulent conduct, whether by employees, management, or external person. Generally the frads have a bad effect on the business environment. Defamation from an external person may also have a fatal impact on the company. The primary and most important factor of the impact on the company is financial loss. Other important factors are the loss of customer, supplier and employee confidence and the loss of company's goodwill. The thesis should show and interconnect individual test models of financial reports on selected accounting units. In case these test models reveal possible manipulation of financial reports, it then means there was an economic crime commited. The three selected enterprises are from the same industry. They have the same period of observation and their development over time is tested by detection models. The selection of the companies is based on their reporting of profit or loss, cash flow and other necessary indicators used for test models. The enterprises are tested using the CFEBT model, Jones non-discretionary accruals and the Dechow-Dichev accrual quality model. The second part includes an analysis of economic crimes in the Czech Republic and describes some real cases. Data from 2014 to 2019 are analyzed in terms of frequency and in terms of loss expressed in CZK, with a special focus on accounting and tax crimes. The analysis is supplemented by the clarification of economic crime in the period under review.
|
|
|
Zhodnocení možností při využití slovenského modelu boje proti daňovým podvodům na DPH v České republice
Sáňková, Markéta
The thesis deals with the Slovak model of combating VAT fraud, evaluating its effectiveness and its possible use in the Czech Republic. The first part is divided into three chapters. The first chapter defines the concept of VAT gap and describes the method of its calculation. The second part is dedicated to the definition of value added tax, describe the principle of its functioning and harmonization of VAT by the EU. The content of the third chapter is a definition of tax fraud and tax evasion including their forms, also this chapter deals with their causes. The second part deals with the description and evaluation of the effectiveness of individual measures introduced in Slovakia. Subsequently, the gap is calculated on the basis of its development and development effectiveness of tax audits for the years 2009 to 2015 is evaluated the effectiveness of our model. The content of the last part is to evaluate the possibility of using measures in the Czech Republic with recommendations for their implementation.
|
|
|
The procedures for the reduction of tax evasion in the field of value added tax
ČÍŽEK, Martin
This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.
|
|
|
The Application of Trends of Transfer Pricing Adjustments of Selected European Countries in the Czech Republic
Nekovář, Jiří ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Bělohlávek, Alexander (referee)
/ Résumé / Zusammenfassung Transfer pricing is currently a very relevant topic. Tax administrations are focusing on unveiling and penalizing tax evasion and in author's opinion also on prevention and reduction of tax optimization using intragroup transactions with price designed to minimize taxation. The volume of tax base and tax adjustments by tax administrations multiplied in recent years without significant changes in relevant legislation and that raises a question whether this change is not contrary to the principle of legality use of powers conferred by public law. This thesis analyzes reasons for these changes, which are connected to significant increase in number of group cross border transactions. In European context the increase is partially result of intensive economic integration of member states. Second important aspect leading to the relevance of this topic is the intensity public perception of this issue which to large extent eliminates the difference between tax avoidance and illegal tax evasion. The thesis generally focuses on transfer pricing in European context created by the activities of OECD reflected by EU legislation. The analysis shows that the OECD document on the issue are very beneficial instruments and their use is in many cases unified by the EU, which analyzes the...
|
|
|
Problematika daňové kriminality v ČR
Srch, David
Diploma thesis is focused on issues of tax crimes in the Czech Republic. The component of this work is also view of foreign legal adjustment and essay about legality of tax heaven. Outcome of analysis of present measures concentrated on tax evasions are own proposals de lege ferenda, which should make a contribution to gain in efficiency or minimization of tax crimes. These measures designed across legal code are subsequently researched from point of view of economic rationality and benefits.
|
|
|
Výber nepriamyh daní v Českej republike, s akcentom na daň z pridanej hodnoty
Zollerová, Patrícia
Zollerová P. The collection of indirect taxes in the Czech Republic, especially value added tax. Bachelor thesis. Brno: Mendel University, 2015. The objective of this thesis is to appreciate collection of the indirect taxes in the Czech republic, especially value added tax. The main objective is to identify the most frequently occurring evasion, determine the causes and reasons for tax evasion, describe the mechanisms and finally propose measures leading to a reduction can occur. The theoretical part defines the basic concepts concerning the issue of tax collection and tax fraud. The practical part deals with the application of tax fraud in the model examples, defining conclusions regarding the impact of fraud on the choice of the value added tax in the Czech republic and the necessary measures for their limiting.
|
|
|
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.
|
|
| |
guest ::
