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Tax evasion on VAT
Divíšková, Tereza ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the issue of VAT tax evasion. The theoretical part defines the tax system of the Czech Republic, followed by an introduction to VAT itself and other important concepts related to the topic. Subsequently, the current state of tax evasion is analysed, i.e. the most common forms of tax evasion, measures and their impact on the state budget. The thesis concludes by proposing steps and procedures that will lead to the reduction of tax risks for tax subjects.
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Tax evasion in the Czech Republic
Vrchotková, Marie ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
This bachelor thesis deals with tax evasion in Czech republic. The thesis is divided into theoretical and analytical part. In theoretical part are explained problems of tax evasion and the shadow economy. In theoretical part are also explained methods of measurement of tax evasion. Analytical part deals with concrete examples of tax evasion in certain taxes in Czech republic. This examples of tax evasion are followed-up by restriction instruments and by the context of changes in tax area in Czech republic.
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Fight against tax evasion
Belková, Martina ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Name of the thesis: Fight against tax evasion Fight against tax evasion has become an all-society and mainly international problem. The task of this thesis is to approach the issue of tax evasion and give analysis of current legislation and measures combating the perpetration of tax evasion in the Czech Republic and abroad. This thesis seeks, inter alia, to describe how the international community, including the Czech Republic, handles with increasingly complex issue of tax evasion and to evaluate effective but also intended measures and their actual importance in connection with fight against tax evasion. The thesis is in addition to introduction and conclusion divided into four chapters. The first chapter of the thesis describes the basic definitions related to taxes and tax system in general. The second chapter deals with the term tax evasion, the causes of its occurrence and its consequences. This chapter also defines the terms closely related to tax evasion, i.e. tax havens and grey economy. The third chapter presents different types of tax evasion in the Czech Republic, with a deeper analysis of value added tax, consumption tax and income tax. The fourth chapter is the most important part of the thesis. It deals with measures taken in order to combat tax evasion in the USA, Organization for...
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Tax Evasion and Transfer Pricing
Košťáková, Eliška ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain the Arm's length principle, comparative analysis and subsequently introduced each transfer pricing method. The attention is also paid to assessment of each transfer pricing method with using analytical, synthetic and comparative methods.
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Analysis Of Tax Evasions In The Czech Republic
Foltysová, Nikol ; Finardi, Savina (advisor) ; Bayer, Ondřej (referee)
The bachelor thesis deals with the evasion of taxes in this country. The thesis is divided into theoretical and analytical part. The first part outlines the problems of evasion and the shadow economy as such, the method of leakage measurement and characterization of tax arrears. The second part focuses on practical examples and their impacts. There is also outlined fight against tax evasion, focusing on the evaluation of its effectiveness. The conclusion is devoted to Slovak tax measures against evasion and its possible application to the Czech law. The aim is to determine how to most effectively prevent those tax evasions, which are in the Czech Republic carried out the most and how to ensure that these significant amounts ended up in the hands of the state.
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