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Recovery of Tax Arrears
Brázdová, Markéta ; Žáková, Zuzana (referee) ; Musilová, Helena (advisor)
This bachelor thesis describes main problems in tax proceedings. Analyzes legal regulations the recovery of debts by tax administrators in the Czech Republic, in particular by the Law on Tax Administration. Simultaneously, this paper’s trying to find way, how to improve effectiveness of recovery of debts.
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Compensation for damage and non-material damage claimed as a result of tax proceedings
Matějka, Pavel ; Marková, Hana (advisor) ; Martiník, Pavel (referee)
Compensation for damage and non-material damage claimed as a result of tax proceedings Abstract The diploma thesis is devoted to the issue of compensation for damage and non-material damage caused by an illegal decision or incorrect official procedure in the exercise of public authority by the bodies of the Financial Administration of the Czech Republic. Damage or non- material damage may arise as a result of tax proceedings, when a specific natural or legal person, with whom the proceedings were conducted, was in the procedural position of a tax subject. The field of tax proceedings is not simple in itself and in relation to the aforementioned compensation for damage or non-material damage, it is a relatively complex issue, not clarified in detail, and not understandable for everyone at first glance. Any natural or legal person who, from the position of a tax subject, incurs a tax obligation may encounter an illegal decision or an incorrect official procedure of the Financial Administration of the Czech Republic within the framework of life situations. The goal of this diploma thesis is therefore to clearly and comprehensibly approach the problem. This is mainly done by defining key concepts from the field of tax administration, which are relevant for understanding all contexts. This is followed by an...
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Time-limits for tax assessment
Červinková, Andrea ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
77 Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to the time-limits of tax assessment. The reason for my research is the fact that a new tax administration code came in force recently where lot of interpretational conclusions were codified. Due to the fact that the previously in force Act No. 337/1992 Coll., as subsequently amended, Code of Tax Procedure was prepared and approved in the hectic nineties of the last century, it has been suffering of several shortcomings. Some of its terms were not defined properly, some articles were not completely clear. Because this was an undesirable situation with a vast potential to negatively affect rights of its recipients, the code had to be completed and interpreted both by the Constitutional Court and the Supreme Administrative Court. These were the main reasons for the development of a completely new code instead of just another amendment. In the summer 2009 after long lasting discussions, the code was finally approved by the Czech legislation as the Act. No. 280/2009 Coll., Code of Tax Administration. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher level of regulatory certainty for the tax administration recipients - above all for...
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Economic aspects of tax procedure for all taxes
Koňaková, Veronika ; Francírek, František (advisor) ; Vančurová, Alena (referee)
Indirect administrative costs associated with tax assessment and its proceedings are too high and the whole process is inefficient. During the tax procedure both primary documents and proper evidence are handled inefficiently which makes the tax system unnecessarily costly. In order to examine economic properties of the tax procedure in practice I used questionnaires and archive research. In order to store a quality outputs, in the form of properly assessed taxes in the shortest possible time, it is necessary to process the input data in the most efficient way possible. In my thesis, I propose austerity measures which will increase tax efficiency. Only good information system and a complete, clear systematic archiving of all transaction can guarantee productive work with low costs. Only those tax consultants or accountants who have complete documentation have a control mechanisms which allows them to offer high quality services which ultimately makes the whole tax system more efficient.
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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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Time-limits for tax assessment
Červinková, Andrea ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
77 Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to the time-limits of tax assessment. The reason for my research is the fact that a new tax administration code came in force recently where lot of interpretational conclusions were codified. Due to the fact that the previously in force Act No. 337/1992 Coll., as subsequently amended, Code of Tax Procedure was prepared and approved in the hectic nineties of the last century, it has been suffering of several shortcomings. Some of its terms were not defined properly, some articles were not completely clear. Because this was an undesirable situation with a vast potential to negatively affect rights of its recipients, the code had to be completed and interpreted both by the Constitutional Court and the Supreme Administrative Court. These were the main reasons for the development of a completely new code instead of just another amendment. In the summer 2009 after long lasting discussions, the code was finally approved by the Czech legislation as the Act. No. 280/2009 Coll., Code of Tax Administration. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher level of regulatory certainty for the tax administration recipients - above all for...
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Tax law principles of process
Ondrýsek, Roman ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
The aim of the thesis "Principles of fiscal procedure law" is focus on the principles applied in the area of the principles applied in the tax proceedings. Knowledge of basic principles used in the tax process should also minimize the risks associated with the taxing authority. The effort is the sophistication of tax administration, so that tax is always levied the tax in accordance with the law and not in conflict with it, as it often happens. The first part focuses on the concept and importance of fundamental principles and the principles and the principles of good governance, the second deals with constitutional principles and fundamental principles of fiscal management. The final section is devoted to the supporting principles and supporting use of administrative law in tax proceedings.
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Changes in tax administration in relation to the adoption of the Tax Procedure Code
Vrbová, Lenka ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
75 Abstract - Changes in tax administration in relation to the adoption of the Tax Procedure Code For my diploma thesis I have chosen the topic which I consider as very actual currently and therefore it needs attention. The purpose of my thesis named "Changes in tax administration in relation to the adoption of the Tax Procedure Code" is to analyze the selected issues of Act no. 337/1992 Sb., about administration of taxes and fees (hereinafter the ZSDP) and refers to judgments of the Supreme Administrative Court and the Constitutional Court of the Czech Republic and then compares these problematic issues with Act no. 280/2009 Sb., Tax Procedure Code, which is going to come into force on 1. January 2011. The topic I am interested in is very huge, so I do not deal with all changes in tax administration that Tax Procedure Code provides. My thesis focuses only on those areas of tax administration, which are essential for the process of tax administrators and for negotiation of taxpayers. In particular, I focus on those areas of legislation in which Tax Procedure Code establishes the rights and responsibilities that were previously inferred only from the case of the Czech court. My thesis is formally composed of five chapters, these chapters are divided into subchapters and sections. The structure is organized...
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The Accounting As An Evidence
Smolíková, Tereza ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on the accounting as an evidence, more specifically as a tool for procuring the proof while proving the facts claimed by the taxpayer. Firstly, there are described a financial and tax terms relevant for the topic. Then the rights and obligations of the tax administrator and taxpayer during the tax procedure are described. The last but one chapter deals with the burden of proof and with it´s transfer among the tax administrator and the taxpayer. In conclusion, an evidence that can be used in proving the facts are mentioned.
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