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Taxation of Married Couples
Vránová, Monika ; Cardová, Dagmar (referee) ; Svirák, Pavel (advisor)
In this bachelor's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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E-Government in Czech tax administration
Plaček, Tomáš ; Rašovský, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis deals with concept „e-Government“. Explains the basic principles of electronic communication with public service, concerns with the security of informations, which are delivered to offices via internet and explains the access possibility for companies and also for citizens. This work describes services, which e-Government offers above all in resort of tax administration and tax institutions. Part of this thesis is a research of using e-Government services among companies.
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Joint Tax Return
Vránová, Monika ; Bajarová, Marta (referee) ; Svirák, Pavel (advisor)
In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Consequences of Cancelig Registration With a Specific Tax Subject
Somorová, Sarah ; Hladíková, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the consequences of the cancellation of VAT registration for a selected tax entity. In the theoretical part, basic terms are defined that are closely related to the issue. Other parts deal with the possibilities and effects of canceling VAT registration due to the future amendment of Act No. 235/2004 Coll., on value added tax and quantifying these effects on a specific subject. When choosing whether to cancel the VAT registration, the financial burden on the entity and the change in its position in the business chain will be taken into account. The first part - theoretical - will be further divided into more developing subcategories. In the first subcategory of the first part, the basic concepts and structural elements of value added tax will be discussed. In the second section of the theoretical part, the general principles of value added tax will be explained. Furthermore, the legal conditions for the creation and termination of VAT liability will be explained, including the tax payer's obligation in tax administration. The last section of the theoretical part of the bachelor's thesis will be focused on the obligations and impacts associated with the cancellation of VAT registration. In the second basic part of the work – analytical – the selected tax subject, on which the work will be based, will be completely presented. Next, 4 situations will be discussed, which will be related to the cancellation of VAT registration. The third basic part will contain recommendations regarding the cancellation of payment of value added tax to the selected tax subject.
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E-Government in Czech tax administration
Plaček, Tomáš ; Rašovský, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis deals with concept „e-Government“. Explains the basic principles of electronic communication with public service, concerns with the security of informations, which are delivered to offices via internet and explains the access possibility for companies and also for citizens. This work describes services, which e-Government offers above all in resort of tax administration and tax institutions. Part of this thesis is a research of using e-Government services among companies.
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Taxation of Married Couples
Vránová, Monika ; Cardová, Dagmar (referee) ; Svirák, Pavel (advisor)
In this bachelor's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Joint Tax Return
Vránová, Monika ; Bajarová, Marta (referee) ; Svirák, Pavel (advisor)
In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Analysis of the Development and Recovery of Tax Arrears
Vejmělek, Jiří ; Musil, Martin (advisor) ; Hauzr, Petr (referee)
The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim of this study is to warn against rising amount of tax arrears, problems and barriers connected with tax execution. There are clear proposals and recommendations that could lead to positive changes and favourable development of followed problems.
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The Grant Control of a Tax Administrator
Nováková, Lucie ; Krbová, Jana (advisor) ; Musil, Martin (referee)
The thesis deals with the problems of control over grants executed by tax offices. It discusses grants in general: their classification, sources, providing, records, control and breach of budgetary discipline. The practical part is a discussion of the grant control of the Tax Office in Český Krumlov between 2001-2006, specifically on the analysis of its results and evaluation of its efficiency. The difficulty administering grants is described and several particular examples of the process deficiencies and ambiguity are given. On account of these deficiencies, a comparison of some providers within property replacement programmes was carried out. Its results were a basis for a proposal of general conditions for grants.
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