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Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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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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Health services from the point of view of value added tax
KUKRÁLOVÁ, Lucie
The thesis deals with value added tax and discusses it in terms of services provided in health care. The thesis specifies selected problems of organizations providing services in health care in terms of value added tax and offers such organizations in this area possible solutions. It contains a description of the key structural elements of value added tax, deals with the analysis of the most important judgments of the Court of Justice of the European Union, which are related to the health care and on their basis tries to define the health care and other related services precisely. The practical part of the work dealt with three model situations in which model returns for value added tax were constructed. For the creation of the value added tax returns were used internal data provided by selected health care facility. The first two model examples compared the advantages and disadvantages of applying the shortened coefficient and the complexity of its construction. The latest model example pointed to the need to exempt health services within uniform legislation and price regulation. Based on the results, it can be stated that it is advantageous for a health care facility to claim a reduced right to deduct, but it is always necessary to assess the amount of the reduced right to deduction within the entire calendar year. Another partial conclusion was that the exemption of health care was necessary, in order for the prices for this care to be sustainable, affordable and to meet its goal, especially to be provided for the protection of health and prevention.
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Social aspects in present taxation politics in the Czech Republic
OLŠAROVÁ, Edita
The aim of this bachelor thesis is to present the options concerning tax credits and reductions for taxpayers of personal income tax and conditions for their application. The aim is to show the connection between tax and social policy. This paper also introduces tax and social policy as a part of election campaigns. The thesis is drafted as a theoretical work. The introduction covers the theory of taxing for better insight into the topic. The main body of the thesis addresses personal income tax and possibilities for its reduction. The conclusion of the thesis analyzes incorporation of the tax and social policy into election campaigns. This thesis is based on available literature, legislative sources and web sites of competent institutions.
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Social aspects of taxes
Loubková, Eliška ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...
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Minerální oleje osvobozené od spotřební daně a jejich nezákonné využití
Ambrůzová, Kateřina
The aim of this master thesis is to suggest measures, which could eliminate the illegal use mineral oils exempted from excise duty. At first, these oils are identified in the work, and with using market analysis are detected, if they could be used illegally. These commodities are with CN 2710 19 91 to 99, waste oils and Fatty acid methyl ester/Rapessed oil methyl esters. It is also tested on data from statistical office, whether the abuse is actually occurring. The last part of the thesis is devoted to suggestions of measures, which should lead to the reduction of tax evasion on excise duty. Measures are designed separately for each of the identified commodities, tak-ing into account the fact whether the problem is a national or international.
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