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Tax Evasion with Focus on Value-Added Tax
Vonková, Anna ; Slámová, Eva (referee) ; Kopřiva, Jan (advisor)
The aim of this thesis is about the problematics of tax evasions, especially in the field of the value added tax. In theoretical part it introduces the tax institute, its origin and purpose. In the latter analytical part it introduces most common forms of tax evasions, their detection and legislative and other ways, how state defeats them. The aim of this thesis is introduction of my own suggestions for elimination of those problems, which presents suggestions for improvement of the current situation, and also entirely new suggestions, which as a set of precautions can help the state in fight with long term problematics of tax evasions.
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Úprava odpočtu DPH podle § 78 zákona o dani z přidané hodnoty
Bubeníková, Šárka
Bachelor thesis deals with the problem which is connected with VAT deduction adjustment. In 2011 the amendment to the Law on VAT was approved, which the whole mechanism changed. In the first part of the work the basic terms are analysed and then the changes, which are related to VAT deduction, coefficients and finally VAT deduction adjustment, are described. During the working on this part of the work the existing problematic parts are drafted. In the second part of the work the changes are applied to the practical example. In the final phase the tax effects of changes towards to subjects of the VAT system will be evaluated. The possible solutions of problems are suggested and also the procedure, which helps to do VAT deduction adjustment the right way.
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Uplatňování DPH při dodání a nájmu nemovitých věcí
Bubeníková, Šárka
Thesis deals with the evaluation of the impacts of the application of the taxation and exemption on the supply and letting of immovable property. In connection with VAT deduction, the thesis focuses on the correct determination of the proportional and reduction coefficients. The work also evaluates the effects of the application of the taxation and exemption on the reduction coefficient and the VAT deduction adjustment. It also contains an analysis of the impact of the Court of Justice of the EU's and Czech court's decisions on the application of VAT on the supply and letting of immovable property. Based on the impact assessment, the author puts forward recommendations for taxable persons.
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Tax Evasion with Focus on Value-Added Tax
Vonková, Anna ; Slámová, Eva (referee) ; Kopřiva, Jan (advisor)
The aim of this thesis is about the problematics of tax evasions, especially in the field of the value added tax. In theoretical part it introduces the tax institute, its origin and purpose. In the latter analytical part it introduces most common forms of tax evasions, their detection and legislative and other ways, how state defeats them. The aim of this thesis is introduction of my own suggestions for elimination of those problems, which presents suggestions for improvement of the current situation, and also entirely new suggestions, which as a set of precautions can help the state in fight with long term problematics of tax evasions.
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Analysis system of value added tax in area of education
Jansová, Veronika ; Zídková, Hana (advisor) ; Kaftan, Martin (referee)
The master's thesis deals with the value added tax (VAT) in the area of education. The thesis is divided into theoretical and practical part. The theoretical part defines the definition of education according with the VAT law and VAT application rules in this area. The practical part is divided into two parts. The first one contains an analysis of the transformation from position as a VAT non-payer to position as a VAT payer of specific school subject. The second part is focused on comparing the tax position of the school in different legal forms of business and on the analysing the consequences in VAT application on school as a non-profit subject and on school established as a business subject. It pointed out the advantages and disadvantages of VAT application on school subjects with proposals to modify current legislation in this area.
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Úprava odpočtu DPH podle § 78 zákona o dani z přidané hodnoty
Bubeníková, Šárka
Bachelor thesis deals with the problem which is connected with VAT deduction adjustment. In 2011 the amendment to the Law on VAT was approved, which the whole mechanism changed. In the first part of the work the basic terms are analysed and then the changes, which are related to VAT deduction, coefficients and finally VAT deduction adjustment, are described. During the working on this part of the work the existing problematic parts are drafted. In the second part of the work the changes are applied to the practical example. In the final phase the tax effects of changes towards to subjects of the VAT system will be evaluated. The possible solutions of problems are suggested and also the procedure, which helps to do VAT deduction adjustment the right way.
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National reverse charge in the building industry with a focus on effect by selected provider
MAREŠOVÁ, Klára
The main aim of the thesis is to analyse the national reverse charge in the building industry with a focus on the effect on the selected provider. However, the aim of this study is not only to outline an influence and effect on the business sphere, but make such a methodical basis, which would improve awareness not only in the business sphere but also in the general public. In the theoretical part, important terms are defined and a fundamental theory with a focus on the national reverse charge in the building industry is introduced. In the practical part, the actual application of this system is described in the form of the common opinions and principles, analysis assessing the influence of this system on cash flow, requisitions, tax liability and other factors. The end of this study is created by gathered results and findings of the effect on the selected business partner.
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VAT issues in respect to municipalities
TYEMNYÁKOVÁ, Jana
The primary objective of this thesis is to assess the impacts of VAT on municipal economy, to determine when it is advisable for a municipality to become a VAT payer and how the VAT payership affects the municipality{\crq}s income, and what the associated rights and obligations are. Based on an analysis, we review Municipality ``X{\crqq} that registered for VAT voluntarily on July 1, 2004 and Municipality ``Y{\crqq} that only became a VAT payer beginning January 1, 2009. According to the information revealed, the VAT registration associated financial benefits for Municipality X were closely connected with its financial investments made with the assistance of received subsidies and capital investments into property. Compared to Municipality X, the implications are that Municipality Y would have not benefited from becoming a voluntary VAT payer. The anticipated financial effect would have been neutral. At present, we can state that the greatest financial benefits for municipalities under the VAT scheme arise from investments into the renovation, repairing work or construction of water-supply and public sewer systems provided that the municipality operates or lets it on lease to another VAT payer.
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Rozdíly v postavení plátce DPH a osoby identifikované k dani
Červená, Lucie ; Svátková, Slavomíra (advisor) ; Svátková, Slavomíra (referee)
Tato práce je zaměřena na rozdíly v postavení plátce DPH a osoby identifikované k dani. Cílem je vyhodnotit rozdíly v právech a povinnostech plátce DPH a osoby identifikované k dani. Práce vymezuje jednotlivé subjekty, které vystupují v zákoně o DPH, a také podmínky, za jakých vzniká z osoby povinné k dani plátce DPH a z osoby, jež není povinná dani, osoba identifikovaná k dani. Rozdíly v právech a povinnostech plátce DPH a osoby identifikované k dani jsou vyhodnoceny podle zvolených kritérií, jimiž jsou rozlišení plátce daně a poplatníka, analýza ekonomické činnosti a činnosti, která ekonomickou není, určení daňové povinnosti u těchto osob, práva a povinnosti v oblasti správy daní a cesty vedoucí k optimalizaci daňové povinnosti těchto osob.
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