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The tax audit from the perspective of the fundamental tax administration principles
Špírková, Taťána ; Marková, Hana (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to the constitutional principles controlling the tax audit, mainly to selected regulations of the Constitution and the Charter of Fundamental Rights and Freedoms. The following third chapter is focused on the isuue of good governance principles. The fourth chapter deals with the fundamental principles of tax administration, as expressed in the Tax Code in §5 - §9. These principles are specified as a basis for the next part of the work. Chapters five to eight are dedicated to the tax audit, which is divided into the beginning of the tax audit, the tax rights and responsibilities during the tax audit, the progress of the tax audit and the final chapter is focused on completion of the tax audit. The last chapter is...
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Tax audit
Amrich, Peter ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The aim of my thesis is the evaluation of tax audit issues and eventually to propose changes de lege ferendae. At the same time I apply the principles of tax audit in its selected aspects. The main aim of the thesis - a complex evaluation of the tax audit - achieved through partial commentaries and evaluations, which are reflected in the titles of each chapter and by using scientific methods such as descriptive method, the method of deduction and applications, as well as the synthesis method and the method of subjective criticism. The logical structure of my thesis is accurately represented by the structure of its seven chapters and several subchapters and its names. In the first chapter I discuss the institute of tax audit in general. In the second chapter I discuss the principles that need to be applied to institute of tax audit. The third chapter deals with stages of tax audits. The fourth chapter is reserved to protection during and after tax audit. Criminal context of tax audit is discussed in fifth chapter. Statistics of tax audit and my conclusions deducted from the statistic data are focused in the sixth chapter. The case law on the tax audit is focused in the seventh chapter. Processing of each chapter is accompanied by my subjective evaluations of individual aspects of the tax audit,...
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Tax audit
Amrich, Peter ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The aim of my thesis is the evaluation of tax audit issues and eventually to propose changes de lege ferendae. At the same time I apply the principles of tax audit in its selected aspects. The main aim of the thesis - a complex evaluation of the tax audit - achieved through partial commentaries and evaluations, which are reflected in the titles of each chapter and by using scientific methods such as descriptive method, the method of deduction and applications, as well as the synthesis method and the method of subjective criticism. The logical structure of my thesis is accurately represented by the structure of its seven chapters and several subchapters and its names. In the first chapter I discuss the institute of tax audit in general. In the second chapter I discuss the principles that need to be applied to institute of tax audit. The third chapter deals with stages of tax audits. The fourth chapter is reserved to protection during and after tax audit. Criminal context of tax audit is discussed in fifth chapter. Statistics of tax audit and my conclusions deducted from the statistic data are focused in the sixth chapter. The case law on the tax audit is focused in the seventh chapter. Processing of each chapter is accompanied by my subjective evaluations of individual aspects of the tax audit,...
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The tax audit from the perspective of the fundamental tax administration principles
Špírková, Taťána ; Marková, Hana (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to the constitutional principles controlling the tax audit, mainly to selected regulations of the Constitution and the Charter of Fundamental Rights and Freedoms. The following third chapter is focused on the isuue of good governance principles. The fourth chapter deals with the fundamental principles of tax administration, as expressed in the Tax Code in §5 - §9. These principles are specified as a basis for the next part of the work. Chapters five to eight are dedicated to the tax audit, which is divided into the beginning of the tax audit, the tax rights and responsibilities during the tax audit, the progress of the tax audit and the final chapter is focused on completion of the tax audit. The last chapter is...
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Aspects of tax audit and other controls done on legal entities in Czech republic on a real example of a corporation
Kuntošová, Kateřina ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The work deals with the rights and obligations of legal entities associated with the selected controls done by the authorities of the Czech Republic. The theoretical part describes the controls of individual inspections of legal entities. It includes a tax inspection, social security inspection, public health insurance inspection and ultimately the control by the Czech Trade Inspection and Licensing Office. Attention is paid to the tax inspection. Theoretical understanding of this issue are shown in the practical part on the specific case of tax audit by the tax office at an unnamed company XY spol. s r.o. in 2010.
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Possibilities of detection of tax evasion
Ulrichová, Elena ; Slintáková, Barbora (advisor) ; Finardi, Savina (referee)
The aim of this bachelor thesis is to describe some possibilities of detection of tax evasion. Thesis is divided into two chapters. Central core of the first chapter is an approximation of the concept of tax evasion and clarification why, for this term, there is a problem of terminology. The second chapter concentrates on the thesis objective. Given options to detect tax evasion are described by their operation in practice, the advantages and disadvantages of selected options or expression of opinion at some of detecting tax evasion.
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The Optimalization of the Application of Deduction of the Tax Loss
Jančová, Lucie ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
The aim of this bachelor thesis is to optimize the application of deduction of tax loss taking into account other tax deductions and tax reliefs. The first two parts are based primarily on Act No. 586/1992 Coll., on income taxes. They define the conditions for the application of the deduction of the tax loss, of the expenses (costs) from tax base by the realization of research and development programs, of the donation and of the tax reliefs. The third and last chapter applies these knowledges at the optimalization of the application of deduction of tax loss. The optimization is performed for two fictitious tax payers of the corporate income tax. The intention is to find the optimal combination of deductions and tax reliefs, when the taxpayer minimizes tax liability after taking into account the possibility of the additional tax assessment as a result of the tax audit. A procedure that reduces the disadvantage of inability to use the tax deduction against an additional increase in tax during the tax audit is set at the end of this thesis.
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The Role of E-Audit Software in A Tax Search on Corporation Tax
SEDLÁČKOVÁ, Vendula
The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims of course all this operations are carried out with e-audit instruments, especially with analytic software IDEA.
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