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Tax Havens and Their Use
Komárková, Renata ; Filipová, Vladimíra (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.
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Tax Evasion with Focus on Value-Added Tax
Vonková, Anna ; Slámová, Eva (referee) ; Kopřiva, Jan (advisor)
The aim of this thesis is about the problematics of tax evasions, especially in the field of the value added tax. In theoretical part it introduces the tax institute, its origin and purpose. In the latter analytical part it introduces most common forms of tax evasions, their detection and legislative and other ways, how state defeats them. The aim of this thesis is introduction of my own suggestions for elimination of those problems, which presents suggestions for improvement of the current situation, and also entirely new suggestions, which as a set of precautions can help the state in fight with long term problematics of tax evasions.
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Tax Havens and their Utilization
Fabian, Filip ; Sedlák, Vít (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on issues of the tax havens and their use in international tax optimization. The paper processed knowledge of tax planning and the need to optimize the tax burden of the tax payer, with the help of offshore landscapes. In the first one, there is the theoretical basis and the issue of tax havens and tax planning, which in practical part is followed by ananalysis of selected countries and the design of optimal structure of taxation.
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Comparison of Tax Evasion in Value Added Tax in Selected EU Countries and Estimation of the VAT Gap
Kašpar, Tomáš ; Kovačik, Roman (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
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Daňové úniky a možnosti jejich měření
Chaloupková, Tereza
Chaloupková, T. Tax evasion and how to measure it. Diploma thesis. Brno: Mendel University, 2023. The thesis deals with methods of measuring tax evasion estimates. The aim of the thesis is to determine the parameters of tax evasion and to compare the results with those of other authors. Furthermore, the conclusions are also formulated in terms of evaluation of methods and the suitability of these methods. The paper characterizes the concepts of tax evasion and shadow economy. Furthermore, the paper describes the direct and indirect methods and their evaluation. The next section focuses on the selection and application of two methods, which were selected by means of classification according to objective criteria. The estimation result of the monetary method had a decreasing trend over the period 1999 to 2022. In the MIMIC method, variables such as Unemployment, Tax burden, GDP per capita, Freedom, Corruption, GDP growth, M1 and Participation rate were used. The estimation using MIMIC method had a slight increasing trend which ranged from 17.8% of GDP to 20.57% of GDP for the period 2003 to 2021.
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Tax evasion on VAT
Divíšková, Tereza ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the issue of VAT tax evasion. The theoretical part defines the tax system of the Czech Republic, followed by an introduction to VAT itself and other important concepts related to the topic. Subsequently, the current state of tax evasion is analysed, i.e. the most common forms of tax evasion, measures and their impact on the state budget. The thesis concludes by proposing steps and procedures that will lead to the reduction of tax risks for tax subjects.
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Návrh opatření na snížení daňových úniků u spotřební daně z lihu
Mondeková, Šárka
This diploma thesis focuses on an issue of tax evasion of excise duty on Ethyl-alcohol. The introduction defines legal ethyl alcohol taxation in both the Czech Republic and in the European Union. Further, there are mentioned tax evasion of excise duty on ethyl alcohol and their causes. The practical part includes encashment growth of excise duty on ethyl alcohol and an estimated amount of this excise duty. Furthermore, there are suggested some steps to decrease excise duty in the Czech Republic. Since the excise duty is subjected to the European Union coordination, there are identified some insufficiencies that imply from current conditions. There are also identified some suggestions that might contribute to eliminate these insufficiencies. I compare these suggestions with particular types of excise duties in the end of this thesis.
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COMPARISON OF CONSUMER TAXES IN THE CZECH REPUBLIC WITH ONE CHOSEN COUNTRY IN THE EU
VANĚREK, Petr
The premise of my undergraduate work is: ``Comparison of Consumer Taxes in the Czech Republic with one Chosen Country in the EU.{\crqq} The purpose of my work is to analyze and compare legislative amendments of consumer taxes with a chosen country in the EU. Focus is on prevention of tax evasion in the EU. Initially I examine the purpose of consumer taxes, their collection and distribution. Secondarily, I address the legislative amendment of consumer taxes in the Czech Republic, as well as in Slovakia. Additionally, comparison of the legislative amendments of consumer taxes both countries are made. Thirdly, I discuss the bylaws of consumer taxes published by the EU. I examine problems regarding the prevention of tax evasion associated with consumer tax harmonization. My work will show that every country in the EU has entitlement of its own assessment of consumer taxes. This discrepancy has an effect on individual domestic markets within the EU. Therefore, the EU processed consumer tax guidelines, which also focuses on the political domestic market. The EU{\crq}s focus is on the prevention of tax evasion and securing cooperation of countries in this area.
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Position of offshore companies in financial law
Zaripov, Sergey ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Role of Offshore Companies in Financial Law - Abstract The aim of the thesis is to focus on the issue of the offshore companies which play an important role in international financial law, especially with regard to today's globalization. The thesis is systematically divided, while the introductory chapters deal with the definition of offshore and on-shore companies. It also provides the types of offshore companies and their most common uses along with the reasons for operating in offshore areas. The fourth and fifth chapters deal with the issue of double taxation treaties, including the methods contained therein, together with an analysis of the Multilateral Convention for the Suppression of Tax Cuts and Profits Shifting, abbreviated to MLI, and international tax planning which is one of the motives for company formation in offshore areas. The sixth chapter and the following chapters seek to define the concept of resident and non-resident companies, including the difference in the establishment of the company in the Czech Republic and in the territory of Guernsey together with the possibility of cooperation of two or more entities in the offshore territory within the so-called partnerships. Given the fact that part of the thesis deals with the impact of offshore companies on the global and domestic economy,...
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