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Tax Harmonisation in the European Union
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic.
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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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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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Taxation of Corporate Income in the Czech Republic and EU Member States
HUSÁKOVÁ, Markéta
The study is concerned with similarities in corporate taxation in the Czech Republic and other Member States of the European Union. The theoretical part focuses on the harmonisation of corporate tax in the EU and on the common consolidated corporate tax base. It also explains the Action Plan on base erosion and profit shifting, direct tax directives and discusses the role of the Court of Justice of the European Union. In the practical part, a cluster analysis is used, which divides states into clusters according to the selected indicators and is processed for the years 2004 and 2019. Indicators are the share of corporate tax as percentage GDP, total taxation and annual corporate tax income per capita. Subsequently, the results are evaluated and data on corporate tax rates and the standard of living of the population are added to complement it.
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Income Tax of Individuals in the Czech Republic and Member States of the European Union
BUŠOVSKÁ, Helena
The aim of the diploma thesis is to breakdown the member states of the European Union into clusters, with a similar taxation of personal income tax and try to interpret the results and differences by means of selected economic indicators. The theoretical part of the diploma thesis describes the tax harmonization, including its application, individual factors affecting taxation in different countries, and basic concepts related to the tax area. An integral part is the definition of personal income tax in all 28 EU Member States. In the practical part of the diploma thesis, individual categories of clusters with EU Member States for the period 2017 and 2018 are created by means of cluster analysis. The results are included in the final chapters.
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Corporate tax harmonisation under the EU law
Nymburský, Ondřej ; Vondráčková, Aneta (advisor) ; Tomášek, Michal (referee)
Corporate Tax Harmonisation under the EU Law Abstract in English language The diploma thesis focuses on the corporate tax harmonisation from the perspective of European law; in particular it analyses selected aspects of common system of taxation applicable to parent and subsidiary companies, common system of taxation applicable to interest and royalty payments and the Anti-Tax Avoidance Directive (ATAD). Its aim is to analyse selected secondary legislation de lege lata in the light of the judicial practice of the Court of Justice of the European Union as well as related issues arising under the primary legislation, including the limits of competences. The thesis consists of the introduction, four chapters and the conclusion. The first chapter deals with theoretical introduction to the taxation terminology and stages of tax cooperation between tax jurisdiction, i.e. coordination, aproximation and harmonisation, together with tax competition. In the second chapter, the reader is acquainted with the harmonisation process of direct taxation and its legal basis under the Treaty on the Functioning of the European Union and primary legislation limits. The third chapter is fundamental as it focuses on comprehensive analysis of selected secondary legislation, while presenting and analysing the case law of the Court...
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Harmonisation of corporate income tax from the perspective of European law
Houlík, Jan ; Vondráčková, Aneta (advisor) ; Tomášek, Michal (referee)
Harmonisation of corporate income tax from the perspective of European law Abstract The aim of this thesis is to analyse how successful is a fight against aggressive tax planning, tax avoidance, and abuse of law in the area of the corporate income tax harmonisation within the European Union. Even though the primary goal of harmonisation in the area of direct taxation was to ensure the proper functioning of the internal market, recently, as a reaction on various scandals and affairs of big multinational enterprises in connection with lowering their tax burdens and also as a reaction on the BEPS project created by the OECD, one of the primary goals of tax harmonisation is becoming the fight against aggressive tax planning. In this thesis is firstly analysed the effort of the European Union consisting of harmonisation using legislative instruments, in particular, directives in the area of corporate income tax, including its gradual development. Specifically, the Parent- Subsidiary Directive, the Merger Directive, the Interests and Royalties Directive, and the Anti-Tax Avoidance Directive are taken into account. The fight against aggressive tax planning, tax avoidance, and abuse of law, in particular abuse of benefits resulting from the directives is stressed in this context. Further, a case-law of the Court of...
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Value Added Tax in the Czech Republic, EU comparison
Pelikánová, Radka ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.
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