|
| |
|
| |
|
|
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.
|
|
|
Compliance costs of taxation and their measurement
Síbrtová, Veronika ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The subject of the bachelor thesis is compliance costs of taxation, which are incurred by taxpayers because of tax system existence. The main aim of the thesis is to quantify the compliance costs primarily from time perspective and subsequently in monetary units. The analysis was performed for the year 2016 for value added tax and for corporate income tax. Based on a questionnaire survey, compliance costs of individual respondents were identified. Only the so-called ordinary compliance costs were considered, without taking into account bookkeeping costs and external advisory costs. The ratio of compliance costs on the final average corporate income tax paid is 2.39 %. The share of VAT compliance costs on the final average tax paid is 1.38 %, in terms of profit before tax the share is 0.85 %. The average total compliance costs for the taxes under review amount to CZK 195 thousand per year.
|
|
|
Administration costs of Environmental Taxes
Fröhlichová, Magdalena ; Martínková, Lenka (advisor) ; Vítek, Leoš (referee)
This diploma thesis aims to investigate an administrative costs of Environmental Taxes in the Czech Republic between 2013 and 2015. A value of administrative cost has been monitored for individual customs authorities. By using an indicator of the relative administrative cost thesis also assesses an overall effectiveness of Environmental taxes from perspective of tax entity and tax administrator. The main finding from this analysis shows that administration costs of Environmental Taxes in the Czech Republic were lower and administration of these taxes was more effective than administration of Environmental Taxes in Slovakia. However in comparison with Excise Taxes in the Czech Republic the administration cost of Environmental Taxes in the Czech Republic were higher and administration of these taxes was less effective. Overall the administration of Environmental Taxes in the Czech Republic could have been considered as effective in reviewed period.
|
|
|
The administrative obligations of comapines caused by the tax system
Sehnalová, Vendula ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector. The main aim of the thesis is the detailed analysis of the administrative obligations connected with the major taxes -- social security contributions, health insurance contributions, personal income tax from wages and corporation income tax. By using the questionnaire, the administrative obligations are evaluated from the accountants' point of view and also the advantages of accounting software are discussed.
|
|
|
Administrativní zatížení drobných firem v souvislosti s výběrem DPH
Bažantová, Michaela
The thesis is focused on the administrative costs for small businesses, specifically for value added tax for the year 2012. The paper first analyzes problems of efficiency taxes and value added tax. To obtain a comprehensive view on the issue of indirect administrative costs, work also contains a summary of studies already carried out. The main content is acquired by the analysis of data form a questionnaire survey among companies in the Czech Republic. The last issue, which is solved in this work is, simplicity of taxes.
|
|
| |
|
|
Induced Costs and Absorption Capacity
Matějková, Jitka ; Krbová, Jana (advisor) ; Luštický, Martin (referee)
The work deals with the connection of issues induced costs and absorption capacity. The aim of the work is to analyze the induced costs caused by the implementation of projects financed from the EU funds and their impact on the absorption capacity. The main methods used in practical part are the questionnaire survey, structured interviews and content analysis of data.
|
|
|
Induced costs of subsidies in chosen organizations in Vysočina Region
Kalinová, Markéta ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The Bachelor thesis deals with the analysis of induced costs of subsidies in chosen organizations in Vysočina Region. For the analysis, projects realised within the Operational Programme Human Resources and Employment have been selected. Theoretical part includes the definition of public spending programs, projects and induced costs. There are also described the principles of the Human Resources and Employment Operational Programme. The main part of the thesis forms the analysis of induced costs which is based on data received from a questionnaire survey. Within the analysis, induced costs of particular projects are quantified and compared, and also factors influencing their amount are identified. Finally, those problematic areas are formulated, where the value of induced costs of projects could be reduced when taking measures.
|
guest ::
