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Proposal for Solution of VAT Optimalization
Tomanová, Lenka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on problems with granting taxation of value added tax which is considered to be the most difficult of all taxation theories. The reason for that is a fact, that although many people are concerned to granting taxation of value added tax in regular month or quarter time intervals, they do not fully understand this statutory interpretation and that causes many erors and complications. The main objective of this thesis is to summarize most frequented erors which occur during granting taxation liability of value added tax and following concept of directive which should be followed by ordinary taxpayer.
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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
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The Case of Law in the Field of Value Added Tax and its Impact on Legislation
Havlíková, Barbora ; Toman, Petr (advisor) ; Zídková, Hana (referee)
Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.
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Proposal for Solution of VAT Optimalization
Tomanová, Lenka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on problems with granting taxation of value added tax which is considered to be the most difficult of all taxation theories. The reason for that is a fact, that although many people are concerned to granting taxation of value added tax in regular month or quarter time intervals, they do not fully understand this statutory interpretation and that causes many erors and complications. The main objective of this thesis is to summarize most frequented erors which occur during granting taxation liability of value added tax and following concept of directive which should be followed by ordinary taxpayer.
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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
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System of value added tax and business tax in China in the period before and after the reform
Kupková, Kateřina ; Stavjaňová, Jana (advisor) ; Vítek, Leoš (referee)
This Bachelor thesis deals with the system of indirect taxation in China since 2012, when the anew reform of Value Added tax and Business tax was introduced. Furthermore, the thesis describes individual steps of the reform and consequential evaluation of the current system of taxation. In the thesis I used data from Chinese statistical authority which helped with better understanding of the theory, showing a tax mix and tax revenue and allocation of revenues between national and local budgets. The work is extended by calculations for better comprehension of the differences of two systems of indirect taxation in China.
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