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Tax administrators' claim in insolvency proceedings
Ulvr, David ; Sedláček, Miroslav (advisor) ; Smolík, Petr (referee)
Tax administrators' claim in insolvency proceedings Abstract The thesis deals with the claims of the tax administrator in insolvency proceedings. As this is a complex and very broad issue, the thesis focuses on a more detailed analysis of two major cases in which the tax administrator acts as a creditor in insolvency proceedings. Specifically, these are cases where the tax administrator acts as a secured or preferential creditor. The thesis also analyses the data provided by the tax authorities on the basis of questions sent to them. The thesis is divided into two chapters. The first one deals with the tax administrator as a secured creditor. First, the advantages of the secured creditor status in insolvency proceedings are explained. The substantial part of the chapter is devoted to the creation of the tax administrator's pledge, which differs from the general pledge. The thesis reflects on what tax claims can be subject to a pledge in the context of the new case law of the Supreme Administrative Court. This chapter also explains the possible impact of the commencement of insolvency proceedings on the duration of the pledge. The chapter also deals with the conflict between the Insolvency Act and the Civil Code regarding the order of creation of a pledge and presents possible solutions. The next subchapter...
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Some aspects tax control
Peláková, Andrea ; Boháč, Radim (advisor) ; Marková, Hana (referee)
My dissertation deals with some aspects which are connected with tax kontrol. The main point of my paper is to give a detailed description od selected aspects nad to compare thme according to an old and a new version of legal acjustment. An introductory chapter pays attention to defining tax control. Following chapters deals with the opening of tax kontrol, repeated tax kontrol, periods for tax setting, kontrol report and means of protection dutiny the tax control. My own practical experience with tax kontrol is written about in the last chapter.
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Tax audit
Václavík, Petr ; Karfíková, Marie (advisor) ; Kohajda, Michael (referee)
59 Tax Search - English summary The aim of this work is to describe the basics of tax search of Czech tax authorities in view of new tax procedure act, and jurisdiction. In 2011 a new Tax Procedure Act has come into operation. It affects all tax procedures including tax search. It has established new principles of tax procedures, and has also included some jurisdiction. However, it has also established some new questions, that must be sold by new jurisdiction. Tax search is a specific procedure how government, using its special agencies - usually Tax Authority Offices, monitors declared taxes. Sometime tax authorities think their work is so important that there is no limitation in used tools. Then a court must say there is a limitation not only in act but also in principles of good administration. Some of these opinions were included into the new act, some were left intact since government does not agree with them. Tax search must have its goal. According to Constitutional Court a tax authority cannot start arbitrarily but there must be some suspicions, and a prove of it. Tax search alone can be separated into 3 parts - beginning, process, and conclusion. All these parts have their guidelines. Especially at the beginning tax authority can start tax search in given time of 3 years, and whole tax search must...
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New methods of combating VAT evasion
Pelikán, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
and keywords New methods of combating VAT evasion The topic of this work is the rating of the current situation regarding value added tax evasions, which rates the situation de lege lata, identifies its shortcomings and proposes de lege ferenda solutions that could prevent or at least reduce such evasions. The theses also shows practical examples and tries to present situations that can actually occur in the environment of taxes. The first chapter is focused at general description and introduction to the topic of value added tax, while it is very briefly explaining its basic design elements. It also outlines the nature of tax evasion. The second chapter focuses on the limits of financial administration, which lie mainly in its limited staffing capabilities. The chapter emphasizes the need for automation and explains its practical benefits, outlining the basic framework of most tools to fight against tax evasion. The third chapter describes specifically the issue of the so-called control report, points out its predominant strengths and presents it as one of the successful tools in the fight against tax evasion. At the same time, however, the shortcomings of the current legislation are rated and de lege ferenda solutions are proposed. The fourth is focused at the issue of the so-called electronic...
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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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Recovery of tax arrears and tax execution
Havlovicová, Jaroslava ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Recovery of tax arrears and tax execution Abstract The aim of this diploma thesis is the processing of the topic of tax arrears recovery and tax execution, which are crucial areas in the legislation of all democratic rule of law. My original intention was to focus on the analysis of legislation, but also on practical issues, real problems and their possible solutions. I divided the thesis into four parts, which are further divided into chapters and subchapters. The first part of the thesis is devoted to the current legal regulation of the recovery of tax arrears, which is largely embodied in the Rules of Tax Procedure. In several cases significant changes have occurred with the legal effect of this Act, in such cases the comparison with the previous legislation was made. Recovery of tax arrears in the meaning of the term covering various ways of recovery including tax execution is modified in the second part of this thesis. In this part the major focus was given on the statutory procedures during the recovery of arrears through a bailiff and during the recovery of the tax administrator's claim against the tax debtor in insolvency proceedings. Since these two ways are primarily governed by different laws than tax execution, I particularly tried to emphasize the differences between the methods of recovery...
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Procedures for tax administrators in detecting tax evasion
PÍSAŘÍKOVÁ, Petra
The bachelor thesis deals with issues of tax evasion, namely the procedures for their detection from the tax administrator's point of view. The work includes the definition of legal and illegal tax optimization, causes and methods of tax evasion measurement and the possibility of their detection in tax administration in accordance with the Tax Code. Subsequently, an interview with an employee of the tax office is conducted. The essence of the interview is to find out how tax administrator practices work in practice and to identify potential shortcomings. Finally, proposals and discussion of procedures that could contribute to the detection of tax evasion are presented.
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Efficiency of tax proofing for income tax and value added tax
Koprdová, Nikoleta ; Francírek, František (advisor) ; Vančurová, Alena (referee)
The diploma thesis points out the problem of higher than necesary compliance costs of taxation on income tax and value added tax in the proofing process and it provides an analysis of the causes of this indirect administrative costs. The thesis is focused on difficult proofing process in tax proceedure and provides most frequently required proper evidence by tax authories. Methods of analysis and synthesis from is used in the diploma thesis. These are the findings from literature, questionnaire and archive survey. The outcome of the thesis is that by consistent archiving of all proper evidence used on income tax, can significantly improve the proofing proces used on value added tax and vice versa. The recommendation is to create an separate archive where the tax entity keeps the all primary documents and proper evidence, which would also have the effect on reduction the compliance costs incurred in the tax proceeding.
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