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E-Government in Czech tax administration
Plaček, Tomáš ; Rašovský, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis deals with concept „e-Government“. Explains the basic principles of electronic communication with public service, concerns with the security of informations, which are delivered to offices via internet and explains the access possibility for companies and also for citizens. This work describes services, which e-Government offers above all in resort of tax administration and tax institutions. Part of this thesis is a research of using e-Government services among companies.
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Anti-Money Laundering in the Tax Consultancy Office
Krejčí Reková, Eliška ; Kába, Daniel (referee) ; Polák, Michal (advisor)
Thesis deals with application of anti-money-laundering legislature in tax attorney environment. A general theory of money laundering is discussed and legal requirements on tax attorney are presented resulting from act 253/2008 Coll. on selected measures against legitimization of proceeds of crime and financing of terrorism "Anti-money-laundering Act". Selected tax Attorney Company is then analyzed in terms of anti-money-laundering clauses and their practical application. Finally a specific AML internal control system is created with suggestions on implementation in this company.
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Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality
Belšánová, Ivana ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.
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Professional Responsibility of Auditors and Tax Advisors
Dohnálek, Pavel ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.
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Profession of the tax advisor in selected countries of the EU
Tuček, Jan ; Skálová, Jana (advisor) ; Neužil, Radek (referee)
The goal of this diploma thesis is provide a basic overview about conditions which has to be met for providing of tax advisory in selected countries of the European Union. The first part contains information about legislation of European Union which has significant influence on the tax advisory. The European legislation is followed by a description of the regulation of the profession of tax advisor and tax advisory in the Czech Republic, including a description of the Chamber of Tax Advisers of the Czech Republic. The last part of the diploma thesis, based on the questionnaire survey, is the comparison of the situation and regulation of the tax adviser profession in selected countries of the European Union. After comparing the situation in individual member states, the principles of regulation in selected European Union countries are described and a description of the facts and conditions that must be accepted when a foreign entity decides to provide tax advisory in that member country.
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Anti-Money Laundering in the Tax Consultancy Office
Krejčí Reková, Eliška ; Kába, Daniel (referee) ; Polák, Michal (advisor)
Thesis deals with application of anti-money-laundering legislature in tax attorney environment. A general theory of money laundering is discussed and legal requirements on tax attorney are presented resulting from act 253/2008 Coll. on selected measures against legitimization of proceeds of crime and financing of terrorism "Anti-money-laundering Act". Selected tax Attorney Company is then analyzed in terms of anti-money-laundering clauses and their practical application. Finally a specific AML internal control system is created with suggestions on implementation in this company.
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E-Government in Czech tax administration
Plaček, Tomáš ; Rašovský, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis deals with concept „e-Government“. Explains the basic principles of electronic communication with public service, concerns with the security of informations, which are delivered to offices via internet and explains the access possibility for companies and also for citizens. This work describes services, which e-Government offers above all in resort of tax administration and tax institutions. Part of this thesis is a research of using e-Government services among companies.
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Ethical responsibility of auditors, tax advisors and accountants
Daňková, Pavlína ; Dvořák, Martin (advisor) ; Žárová, Marcela (referee)
The Bachelor thesis deals with the issues of etiquette and professional responsibility of auditors, tax consultants and accountants. The main sources are especially valid legislative regulations and ethical codes stipulated for these professions. The goal of the thesis is to make comparison of these related professions from the view of legislation, ethical requirements and possibilities of prevention from violating professional responsibility. It also focuses on the extent of individual professions´ responsibilities towards both clients and institutions associating these specialists. The thesis concentrates on the role of these institutions with respect to supervision of the ethical and other rules. I treated these issues by processing and subsequent application of expert information. The thesis is concluded by summary and proposal of measures leading to the improvement of current situation and to the preservation of the status of the mentioned professions in the society.
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Professional liability of auditors and tax advisors
Svoboda, Jiří ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
The thesis deals with professional liability of auditors and tax advisors. The inception of the thesis is dedicated to the basic characteristics of the professions, their regulation and general definition of the legal liability resulting from these professions. In other chapters there are enumerated all types of unlawful act. The thesis ilustrates potencial cases of unlawful act of auditors and tax advisors. It also deals with some cases from the reality available from sources of professional chambers or jurisprudence. The thesis also focuses on the specifics of professional insurance and the specifics of indemnity.
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Electronic communication with the tax authorities
Hajdušek, Tomáš ; Novotný, Ota (advisor) ; Vodička, Milan (referee)
The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic communication with tax authorities with possible changes towards future follows. The theoretical part of the work is finished with statistics regarding electronic communication with the tax authorities and with comparison of the situation in the Czech Republic with the situation in other European Union countries. In the practical part of the work, a set of best practices which should be obeyed by tax advisors is presented as a main output of the work. Practical part also contains a survey and statistical analysis of data arising from it. The survey is unique because of the fact that all respondents are tax advisors. In the last part, based on the survey, the benefits and shortcomings of the electronic communications with the tax authorities as well as possible steps to streamline are presented.
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