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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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Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT Gap
Kašpar, Tomáš ; Kovačik, Roman (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
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Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT Gap
Kašpar, Tomáš ; Kovačik, Roman (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
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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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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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VAT in the European Union - current status and alternative changes
Neubauerová, Jana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The main topic of the thesis is system of value added tax in the European Union. The main goal is to explore possibilities of minimizing company's tax administration. First part explores share of VAT on the gross domestic product of selected EU member states. Second part deals with evolution of current VAT system and its problems. Third analytic part investigates possibilities of simplifying administration concerning VAT and assess current situation in the Czech Republic. This part also presents effective and simple methods for VAT collection and related risks.
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Transfer prices in banking
Bučko, Michal ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
This thesis elaborates possible approach to determination of the optimal transfer price for tax purposes as for ordinary transactions undertaken in a banking group. The first part deals with the theoretical approach of the determination of transfer prices while describing the regulation of transfer prices according to the OECD. The intention of the second part is to evaluate the possibility of setting the optimal transfer price for tax purposes in the banking group. Common transactions were identified within a banking group in order to achieve this objective. Subsequently, the generally used methodology and approach to setting of transfer prices for tax purposes in commercial banks was in the thesis characterized. At the end of the second part, a possible approach was compiled to the possibility of setting the optimal transfer price for tax purposes through a theoretical model.
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Tax assignment in a selected country
Veselá, Klára ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
Tax assignment is an important element of public finance and its system determines the character of providing public services. This bachelor thesis describes tax assignment in Ireland and income of local governments, resources of the income, possibilities of influencing its volume and ways how to gain this income. Further, the thesis characterizes tax authority of local governments, possibilities and ways how to fill their budgets. The thesis contains examples of services provided by local governments and structure of income of represantives of each type of local government.
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