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Legal regulation of value added tax
Pohořská, Veronika ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
18. Summary The main objectiveof my thesis is a comparisonbetweenthe value addedtax (thereinafter VAT) legislationin the Czech Republic and the Slovak Republic. In both statesthe new act came into effect afterjoining the EuropeanUnion becauseof the harmonizationprocesson communitarianlaw level. The main reasonfor VAT harmonizationin the EuropeanUnion is to eliminatebarriersto internationaltradein theEuropeanUnion. The tax harmonizationis usedas a tool to reachthe EuropeanUnion goals,for examplesingle market.The tax harmonizationmeansthe process of approximation of national tax systems based on common rules. Council Directive 2006/II2IEEC (thereinafterthe Directive) is a chief representativeof the communitarianlaw regardingtheVAT harmonization. In the Czech Republic and in the Slovak Republic as well, the VAT system has been establishedsince 1993,when the turnovertax was replacedand when it was necessaryto approach Western European economics. Until 1st May 2004 the VAT was controlled according to Act Law Nr. 55811992in the Czech Republic and it has been novelized approximately50 times, and in the Slovak Republic the VAT is conholled accordingto Act Law Nr. 22412004. I mention a lot of judicative decisionsof the Court of Justice of the EuropeanUnion and of the SupremeAdministrative Court of the...
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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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Indirect Tax Harmonization in the European Union
Kožnarová, Hana ; Štohl, Pavel (referee) ; Kopřiva, Jan (advisor)
The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic to the EU. It analyzes changes in harmonization with the focus on value added tax and its impact on businesses. The aim of this thesis is on a sample of respondents using a questionnaire to find out how the businesses look at this problem, which the harmonization of indirect taxes directly concerned.
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Development of tax rates in the EU countries
Langová, Veronika ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The object of the bachelor thesis is the development of the tax rates in the European Union (EU). Tax policy is an integral part of the EU since its establishment and for the smooth functioning of the internal market of the EU Member States was chosen the value added tax (VAT) as a general tax on consumption. Value added tax is subject to harmonization within the EU rules but the original intention of a single tax rate of the VAT in all Member States has not been reached yet, the VAT system is still in the so-called the transition period and the Member States are enough autonomous in the application of the VAT rates. The main objective is to determine whether the standard and the reduced VAT rates in the EU Member States converged during the period from 1999 to 2015. The analysis is based on calculation of the coefficient of variation. The secondary objective is to analyse the evolution of average standard and reduced VAT rates in the EU Member States and identify trend in the number of applied reduced rates. By the convergence analysis was detected the convergence in both standard and reduced VAT rates. However, the values of the coefficient of variance were significantly lower for the standard VAT rate than those for the reduced rate.
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The tax harmonization and coordination in the European Union at Value Added Tax
Polehňová, Silvie ; Němcová, Ingeborg (advisor) ; Antal, Jarolím (referee)
The tax harmonization in the European Union is focused on indirect taxes, primarily on value added tax. The value added tax was established as the all-European tax, used for financing the budget of the European Union and it can be found in the taxation system of every member state of the European Union. The tax harmonization of value added tax is taking place since its establishment. The thesis is focusing on the harmonization of the value added tax. The aim of the thesis is to find out the level of harmonization of value added tax on the internal market of the European Union and if there exists the connection between harmonization of the tax and its withdrawal, in other words if the process of the harmonization helps to increase the withdrawal of value added tax in member states of the European Union.
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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Tax Harmonization in the European Union countries in the years 1990 - 2014
Havránková, Kamila ; Štěpánek, Pavel (advisor) ; Hájek, Jan (referee)
Tax policy and tax harmonization in the European Union countries are sensitive topics, both economically as well as politically. The main objective of this thesis is to analyze the process of tax harmonization in the European Union with focus on the period from 1990 to the present and on the basis of the analysis to draw conclusions about the overall success of the harmonization. The theoretical part is dealing with tax theory, concepts of tax competition, coordination and harmonization and their impact on the economy. It is also concerning with tax policy in the European Union, its fields, goals and the legal framework. Tax harmonization in the European Union countries is analyzed in the analytical part, which is divided into two parts; the first is dealing with the process of harmonization of indirect taxes and the other with direct taxes. Both analyzes are used to draw conclusions about the success of tax harmonization and also the impacts of harmonization on the tax system in the Czech Republic.
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Tax competition in the European Union
Kozák, Aleš ; Kislingerová, Eva (advisor) ; Kiovský, Aleš (referee)
This thesis "Tax competition in the European Union" (hereinafter as "EU") analysis issues of different tax systems in the European Union and aspects relevant to their harmonization and existent competition advantages. The study aims to focus on the fact that tax systems within the EU arise from various and different historical setups and practice different approaches to particular kinds of income. These differences comply with various economical environments in particular EU countries and these are structured to fit specific needs of particular countries and furthermore to enable easy access of local residents to international business transactions and to international corporate structures. The study's aim is not accurate and precise analysis of particular systems and this even doesn't intend to present a quantitative comparison. The thesis describes various aspects of taxation in particular countries even with respect to EU legislation influence and it opens up disputation about expediency or harmfulness of tax competition in the EU. The thesis also describes beginning trends to convert needed and useful tax harmonization into full unification of tax systems in EU and actual shift of the tax and fiscal policy onto the central level of EU.
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