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Place of Taxable Supply Identification Issues
Bublíková, Barbora ; Moravec, Lukáš (advisor) ; Kukalová, Gabriela (referee)
Correctly determining the place of supply for intra-community trade is the most important aspect in determining the subject of mandatory grant tax. The aim of the thesis is to define value added tax and identification problematic issues of the place of taxable supply to VAT and devise their answers. Main task is process easier interpretation of place of taxable and utilize this information on examples.
The theoretical part is focused on the definition of the basic words of VAT. Attention is paid to the basic concepts and taxpayer, which are also an important prerequisite for the identification of the person with tax liability.
The subject of the analytical part is analysis of the place of taxable transactions with a simple explanation with the help of professionally literature and application findings on specific examples.
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VAT fraud elimination
Sochor, Tomáš ; Moravec, Lukáš (advisor) ; Iveta, Iveta (referee)
This dissertation is about problems of tax evasion on VAT. The aim is to confirm hypothesis that subjects which are committing fraud on VAT have many of the identical characteristics. Another goal is to determine this identical characteristics.
The theoretical part of this dissertation contains introduction into VAT problematic with emphasis on carousel fraud, where are presented individual parts of carousel chain and approaches which administrators of tax are using.
In Analytical part of dissertation, which form a basis of this work, are analysed data from 50 real tax control. This data are analysed and searched for identical characteristics of VAT fraud. By using regression analysis is searched bond strength of this characteristics to amount of assessed tax.
In conclusion are evaluated results from analytical part of this dissertation.
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EU Members VAT Application Variability
Daněk, Zdeněk ; Moravec, Lukáš (advisor) ; Rohan, Jan (referee)
The aim of the thesis is identification of the variability of heights and number of rates in states of the EU. The secondary aim is identification of the scope of application of the reverse charge. Furtherly, They are determined different rates to given states and to identified goods and servises which apply to different rates. In literary research are explained some basic concepts in the field of VAT, concepts concerning European union, Community, and explaining certain items at different rates. The analysis of different states of the EU deals with the variability of the number of VAT rates and different examples of goods and services. There is analysed the scope of states using the Reverse-charge mechanism and the issue is described by the analysis of frequency of basic commodities and services which apply on it. The conclusion of this thesis focuses on the trend of VAT and possible development of implementation of the reverse charge between the states of the EU.
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Evaluation of Excises´ Revenue in Context of Treatment Costs the Tax Consumers
Šmejkalová, Veronika ; Moravec, Lukáš (advisor) ; Tomáš, Tomáš (referee)
The content of this work is to determine the relative benefit of collection of excise taxes to the state budget of the Czech Republic in recent years. Specifically the tax on tobacco, on alcohol, on beer, on wine and intermediate products. It will compare these state budget revenues with expenditures that is spent on treating diseases incurred in connection with the consumption of products subject to the excise tax applies, ie. tobacco and alcohol. In conclusion, the thesis will be evaluated the effectiveness of the system.
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Real Estate Taxes in Selected EU Countries
Plavcová, Adéla ; Moravec, Lukáš (advisor) ; Marie, Marie (referee)
The thesis deals with tax issues, focusing on the taxation of real estate in the European Union. The theoretical part mainly devoted to a general description of this tax in the context of its importance and inclusion in the tax theory. There is also the matter explained the influence of European Union and international agreements on this tax. Not less important is also chapter dedicated to the economic autonomy of local governments. The stress is also put on a description of the structural elements of the tax on immovable property with the application in practice of concrete countries. The practical part is divided into several parts. The first is focused on the analysis of the immovable property Czech taxation with arguments for its reform. The following subchapter describes model property taxpayer at first. Then there is also a comparison of tax systems in selected EU countries. This comparison has the form of description and practical application in the calculation of total tax liability of the taxpayer. The final step is to calculate the relative burden of subject models income and evaluation. Everything is reflected to create of possible solutions taxation of immovable property in the Czech Republic.
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Alternatives of Prostitution Income Taxation Identification
Pachmanová, Veronika ; Moravec, Lukáš (advisor) ; Iveta, Iveta (referee)
Main focus of this diploma thesis titled "Identification of alternatives for prostitution taxation" is drafting a prostitution taxation legislative and tax collection policy in the Czech republic and potential prostitution income tax revenue estimation. The revenue estimation is based on tax policy implementation costs, current Czech legal environment, comparison of legal solutions for prostitution taxation in the Czech Republic and selected countries of European Union. The draft of prostitution taxation legislative and tax collection policy is designed with respect to Czech law no. 586/1992 (Income tax law).
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Czech VAT Gap Estimation
Kaňka, Stanislav ; Moravec, Lukáš (advisor) ; Jiří, Jiří (referee)
The Diploma Thesis deals with estimation Value-Added Tax (VAT) Gap in the Czech Republic during 2009-2014.
In the first part of the thesis, the notion of Value-Added Tax Gap and their related notions are defined on the basis of specialized literature and available Internet sources and basic methods of its estimations are presented. In this part are also presented available Value-Added Tax Gap estimations for Czech Republic.
In the second part of the thesis, Czech Value-Added Tax Gap is measured using three methods presented in theoretical part. In this part is also shown the exact procedure for possible replication of estimation and also shown comparison between available estimations for Czech Republic.
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Modern Sollution of the Family House Computer Network
Moravec, Lukáš ; Zámečník, Jan (referee) ; Ondrák, Viktor (advisor)
This bachelor thesis deals with the design of computer networks for a house using an automated household, included heat generation, smoke detection, lights and many others. First part is based on the analysis of the house, requirements and possibilities of the client. The second part focuses on the theoretical bases. And the final part covers the concept of the solution and the specified procedures and elements, which will be used for realization.
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Security System Management of the Company
Moravec, Lukáš ; Hajný, Jiří (referee) ; Ondrák, Viktor (advisor)
This master thesis deals with the design of complex security system for company area with using PZTS and CCTV system. The thesis is divided into three separate parts, first part is focused on analysis the company and the current physical security state. Second part of thesis deals with theoretical bases. And the final part covers the concept of the PZTS and CCTV system solution. Here are all the chosen elements which will be used for realization
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