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A Proposal For a Solution in The Selected Areas of VAT
Kovář, Aleš ; Konrádová, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on the design solution of VAT optimization in selected areas. I described the tax system, described in detail the basic concepts of VAT. I introduced a company in which I will perform the analytical part and then I will solve the examples, where I will make optimization proposals and examples with the transferred tax liability. The main objective of the work is to carry out an optimization proposal, to show the taxed tax burden in practice and to minimize the tax liability.
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Vat in Consruction Industry in the Czech Republic and Slovakia
Slámová, Martina ; Zdeněk, Hegr (referee) ; Svirák, Pavel (advisor)
This bachelor's thesis is focused on the comparison to the VAT in construction industry in the Czech Republicand Slovakia. It points to difference between these states and it describes main diference, domestic reverse charge. Thesis contains the comparison of these states and practical examples in the provision of services and building operations in sphere of construction and the associated pay of value added tax and the general evaluation domestic reverse charge.
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Efektívnosť výberu DPH na Slovensku
Dobák, Dominik
This bachelor thesis deals with the appraisal and rate of the efficiency of VAT collection in the Slovak Republic, during the period 2010 - 2015, from the public administration, as well as VAT payers point of view. Valuation is focused especially on measures that were introduced during this period to hinder VAT evasion. The view of the public administration is evaluated according to modification of the total loss of VAT revenue, estimated by using calculation from GDP method. The view of VAT payers is examined from the costs side, which an establishment of restrictive measures had brought to them. According to the results that on the one hand shows a positive trend in the evolution of VAT collection efficiency, but on the other hand reflects huge space for improvement, the solution for this situation has been suggested - to extend reverse charge mechanism to other problematic sectors of the economy.
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A Proposal For a Solution in The Selected Areas of VAT
Kovář, Aleš ; Konrádová, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on the design solution of VAT optimization in selected areas. I described the tax system, described in detail the basic concepts of VAT. I introduced a company in which I will perform the analytical part and then I will solve the examples, where I will make optimization proposals and examples with the transferred tax liability. The main objective of the work is to carry out an optimization proposal, to show the taxed tax burden in practice and to minimize the tax liability.
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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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Place of Taxable Supply Identification Issues
Bublíková, Barbora ; Moravec, Lukáš (advisor) ; Kukalová, Gabriela (referee)
Correctly determining the place of supply for intra-community trade is the most important aspect in determining the subject of mandatory grant tax. The aim of the thesis is to define value added tax and identification problematic issues of the place of taxable supply to VAT and devise their answers. Main task is process easier interpretation of place of taxable and utilize this information on examples.
The theoretical part is focused on the definition of the basic words of VAT. Attention is paid to the basic concepts and taxpayer, which are also an important prerequisite for the identification of the person with tax liability.
The subject of the analytical part is analysis of the place of taxable transactions with a simple explanation with the help of professionally literature and application findings on specific examples.
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EU Members VAT Application Variability
Daněk, Zdeněk ; Moravec, Lukáš (advisor) ; Rohan, Jan (referee)
The aim of the thesis is identification of the variability of heights and number of rates in states of the EU. The secondary aim is identification of the scope of application of the reverse charge. Furtherly, They are determined different rates to given states and to identified goods and servises which apply to different rates. In literary research are explained some basic concepts in the field of VAT, concepts concerning European union, Community, and explaining certain items at different rates. The analysis of different states of the EU deals with the variability of the number of VAT rates and different examples of goods and services. There is analysed the scope of states using the Reverse-charge mechanism and the issue is described by the analysis of frequency of basic commodities and services which apply on it. The conclusion of this thesis focuses on the trend of VAT and possible development of implementation of the reverse charge between the states of the EU.
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Vat in Consruction Industry in the Czech Republic and Slovakia
Slámová, Martina ; Zdeněk, Hegr (referee) ; Svirák, Pavel (advisor)
This bachelor's thesis is focused on the comparison to the VAT in construction industry in the Czech Republicand Slovakia. It points to difference between these states and it describes main diference, domestic reverse charge. Thesis contains the comparison of these states and practical examples in the provision of services and building operations in sphere of construction and the associated pay of value added tax and the general evaluation domestic reverse charge.
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