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Value Added Tax of Selected Business Entity
BÍLÁ, Šárka
This thesis deals with the Value-added Tax (VAT) of a legal entity. It is chosen to be a hypothetical professional used car dealership. Firstly, Czech VAT theory and laws are summarized together with EU rules for intra-community business including Reverse Charge rules. Then, usage of a special regime under the § 90 of the VAT Act for used car dealing is explained and its relation to VAT declaration and VAT statements is described. The presented theory is applied to the operation of the hypothetical used car dealership. Used cars are purchased either from a Czech / Non-Czech EU citizen or a Czech / Non-Czech EU legal entity at first. The cars are subsequently sold to similar entities with and without usage of the special regime. Finally, all described VAT possibilities are compared and optimal VAT options for used car dealerships as well as for their customers are recommended.
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Value Added Tax in the Czech Republic, EU comparison
Pelikánová, Radka ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.
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Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
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Analysis of the VAT evolution in the Czech Republic
Dytrych, Ondřej ; Beneš, Jonáš (advisor) ; Kubátová, Květa (referee)
Value added tax (VAT) is an indirect tax. It is the most significant and also young consumption tax. Regarding the European Union (EU), VAT belongs to taxes with high degree of harmonization. This influence is noticeable in Czech legislation and that is why there have been a several changes after joining the EU. The aim of this thesis is to analyze the evolution of VAT in the Czech Republic (CZ) with scope to selected changes. First part will describe the basics of VAT, advantages and disadvantages and importance for the states of EU. Second part will be about construction of VAT in the Czech legislation. Third part will be aimed on detail analysis of changes accompanying the evolution of VAT in the CZ in periods 2004-2009, 2010-2015 and 2016-2017.
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Value Added Tax in the Czech Republic, EU comparison
Pelikánová, Radka ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.
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Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
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The implementation of the reverse-charge mechanism on selected goods
Pinďák, Adam ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.
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Domestic reverse-charge
Šaffková, Denisa ; Vítková, Jana (advisor) ; Zídková, Hana (referee)
This bachelor thesis is focusing on the domestic reverse-charge procedure in 2015 and its impact. Theoretical part describes the classic mode of value added taxation and the functioning of the tax collection by reverse-charge. The analytical part is devoted to legislation in Czech Republic and the European Union. The aim of this thesis is to describe changes which are due to amendment of VAT law no. 360/2014 Coll. And government regulations no. 361/2014 Coll. And no. 155/2015 Coll. To evaluate these changes were used questionnaires for providers of taxable supply, accounting and tax offices and tax administrator.
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