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Procedural Position of Unreliable VAT Payer
Strýčková, Alena ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with the issue of unreliable VAT payer. It is relatively new institute in tax administration, which is supposed to provide the tax administrator with an effective tool for combating tax fraud and preventing tax evasion. The thesis compares theoretical findings with practical findings. First part includes explanation the terms such as tax, value added tax and their basic structural elements. In the second part is introduced institute of unreliable payer and how it works in practice.
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Unreliable payor of value added tax
Rameš, Robert ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
Diploma Thesis Abstract This thesis deals with a new institute in the financial law - an unreliable value added tax payor. This institute was established as one of the means of improving tax collection and is closely related to the liability of a third party - the payor of value added tax; the recipient of taxable transaction. Listing tax payors in a list of unreliable payors caters to the potential guarantor, but this is at the expense of increasing the administrative burden since the recipient of taxable transactions has to consult the list of tax payors before making any transaction and, as the case may be, enter into a contract in order to gain protection in the event that the provider of taxable transaction is included in the list of unreliable payors. The designation of a value added tax payor as an unreliable payor is not stipulated by law quite clearly, but it is based on an internal regulation known as the Information of the General Tax Directorate. The protection from tax evasion in the form of blacklisting business entities - in the records of unreliable payors - may represent an administrative burden that is too onerous for entrepreneurs as well as substantial financial costs associated with the entire unreliable payor agendas. In all probability, it is also contrary to Council Directive...
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Procedural Position of Unreliable VAT Payer
Strýčková, Alena ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with the issue of unreliable VAT payer. It is relatively new institute in tax administration, which is supposed to provide the tax administrator with an effective tool for combating tax fraud and preventing tax evasion. The thesis compares theoretical findings with practical findings. First part includes explanation the terms such as tax, value added tax and their basic structural elements. In the second part is introduced institute of unreliable payer and how it works in practice.
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Risk of fraud in VAT fraud
ADAMCOVÁ, Eliška
This thesis discusses the risks of a VAT payers getting involved in a VAT fraud. Specifically it analyses possibilities of getting involved into the VAT fraud because of being irresponsible or because of doing business with an unreliable payer. It also analyses an impact of this situation. A questionnaire was used to get data for an analysis of knowledge of the main concepts regarding VAT among employees from different disciplines and entrepreneurs. It also revealed who is using some ractices to prevent getting involved into the VAT fraud and who is not. A result of the analysis is a fact that there is a need of bigger focus on this problem. Some best practices how to prevent getting involved into the VAT fraud need to be spread among VAT payers. The main goal of this thesis is to recommend some best practices to VAT payers.
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Unreliable payor of value added tax
Rameš, Robert ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
Diploma Thesis Abstract This thesis deals with a new institute in the financial law - an unreliable value added tax payor. This institute was established as one of the means of improving tax collection and is closely related to the liability of a third party - the payor of value added tax; the recipient of taxable transaction. Listing tax payors in a list of unreliable payors caters to the potential guarantor, but this is at the expense of increasing the administrative burden since the recipient of taxable transactions has to consult the list of tax payors before making any transaction and, as the case may be, enter into a contract in order to gain protection in the event that the provider of taxable transaction is included in the list of unreliable payors. The designation of a value added tax payor as an unreliable payor is not stipulated by law quite clearly, but it is based on an internal regulation known as the Information of the General Tax Directorate. The protection from tax evasion in the form of blacklisting business entities - in the records of unreliable payors - may represent an administrative burden that is too onerous for entrepreneurs as well as substantial financial costs associated with the entire unreliable payor agendas. In all probability, it is also contrary to Council Directive...
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Fight against evasion in indirect taxation
Havránek, Štěpán ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...
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Securing Taxes with Emphasis on the Institute of the Unreliable Payer
Obrová, Klára ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
/ Resumé The subject of this rigorous thesis is an overview and an analysis of the current securing institutes in the field of taxation in the Czech legal order. The rigorous thesis is in detail devoted to the institute of the unreliable payer of the value added tax. This paper is divided into two basic parts, which are further divided into chapters and sub- chapters. After a brief introduction, the thesis is opened with an issue of collection and payment of taxes within which the author approaches the tax system in the Czech Republic with emphasis to the interpretation of the value added tax. The next chapter 4 deals with the basic tax securing institutes. The author introduces the ensuring of payment for immature and yet undetermined tax, the lien and the tax advances. In detail, the author presents the institute of liability for unpaid tax, primarily liability of the subscriber for the value added tax. The following chapter 5 briefly introduces the basics of the tax execution. The second part of this thesis deals with an analysis of the institute of the unreliable payer. First of all, it describes the process of introducing this concept into the Czech legal system and its intended goals. Furthermore, the basic characters of the institute are analysed in detail. At the same time, the process of...
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Evaluation of Unreliable Tax Payer Implementation in VAT Evasion
Lišková, Svatava ; Kukalová, Gabriela (advisor) ; Jiří, Jiří (referee)
The Financial Administration of the Czech Republic uses different instruments and procedures in struggle against VAT evasions. The most important instrument used today is the so-called Institute of Unreliable Tax Payer. The dissertation is focused on basic principles of the Institute of Unreliable Tax Payer, discovering its deficiencies and making suggestions for improvements. The main emphasis is placed on critical view of each standard of the Institute of Unreliable Tax Payer. Finally the dissertation evaluates the Unreliable Tax Payer implementation in VAT evasion.
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Liability for value added tax
LACINOVÁ, Anita
In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds
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Value added tax in accounting
Šodková, Petra ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.
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