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Recovery of Debts by Custom Office Náchod
Kánský, Břetislav ; Pavelka, Milan (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with problems of debt recovery by Customs office Náchod. Bachelor thesis is divided into three capitols. The first part is focused on the law requirements and the process of the tax procedure. The following part is dedicated to identifying and analyzing problems. The final chapter engages optimization of debt recovery by customs office.
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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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Exaction of Tax Arrears
Rausová, Iva ; Dubšeková, Lenka Hrstková (referee) ; Musilová, Helena (advisor)
The bachelor thesis focuses on exaction of tax arrears. Desribes ways in which to exact the tax arrears and analyzes the process of their enforcement in practice. It contains rules designed to tax subjects that can prevent the execution of the tax and proposals for the elimination of problems which significantly reduces the success of the exaction of tax arrears.
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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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Income Tax Determination According to Materials and Information
Svoboda, Daniel ; Jarošová, Tereza (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.
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Judikatúra v oblasti finančných transakcií a jej dopad na stanovenie obvyklej úrokovej sadzby
Adamová, Jana
Diploma thesis provides a theoretical basis for understanding the functioning and valuation of financial transactions between related parties. The analytical part contains the analysis of court cases from different geographical areas. Case laws are divided into three main groups – intercompany loans, financial guarantees, and cash pooling. In case of loans, the emphasis is mainly on the determination of the interest rate charged between independent parties. A sub-objective of the thesis is to identify activities, processes and pricing that have been criticized by the courts as being in breach of the arm's length principle. A separate chapter consists of written recommendations for taxpayers and tax administrators based on the appropriate and inappropriate practices identified in each case law. The discussion includes a comparison of the court decisions with the wording of the OECD Transfer Pricing Guidelines, which was the mainstay of this diploma thesis.
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Tax administrators' claim in insolvency proceedings
Ulvr, David ; Sedláček, Miroslav (advisor) ; Smolík, Petr (referee)
Tax administrators' claim in insolvency proceedings Abstract The thesis deals with the claims of the tax administrator in insolvency proceedings. As this is a complex and very broad issue, the thesis focuses on a more detailed analysis of two major cases in which the tax administrator acts as a creditor in insolvency proceedings. Specifically, these are cases where the tax administrator acts as a secured or preferential creditor. The thesis also analyses the data provided by the tax authorities on the basis of questions sent to them. The thesis is divided into two chapters. The first one deals with the tax administrator as a secured creditor. First, the advantages of the secured creditor status in insolvency proceedings are explained. The substantial part of the chapter is devoted to the creation of the tax administrator's pledge, which differs from the general pledge. The thesis reflects on what tax claims can be subject to a pledge in the context of the new case law of the Supreme Administrative Court. This chapter also explains the possible impact of the commencement of insolvency proceedings on the duration of the pledge. The chapter also deals with the conflict between the Insolvency Act and the Civil Code regarding the order of creation of a pledge and presents possible solutions. The next subchapter...
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New methods of combating VAT evasion
Pelikán, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
and keywords New methods of combating VAT evasion The topic of this work is the rating of the current situation regarding value added tax evasions, which rates the situation de lege lata, identifies its shortcomings and proposes de lege ferenda solutions that could prevent or at least reduce such evasions. The theses also shows practical examples and tries to present situations that can actually occur in the environment of taxes. The first chapter is focused at general description and introduction to the topic of value added tax, while it is very briefly explaining its basic design elements. It also outlines the nature of tax evasion. The second chapter focuses on the limits of financial administration, which lie mainly in its limited staffing capabilities. The chapter emphasizes the need for automation and explains its practical benefits, outlining the basic framework of most tools to fight against tax evasion. The third chapter describes specifically the issue of the so-called control report, points out its predominant strengths and presents it as one of the successful tools in the fight against tax evasion. At the same time, however, the shortcomings of the current legislation are rated and de lege ferenda solutions are proposed. The fourth is focused at the issue of the so-called electronic...
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