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Value Added Tax in a Construction Company
KORITAROVÁ, Viktorie
This diploma thesis touches on value added tax in construction companies with the purpose of summarizing and clarifying basic accounting procedures in such establishments. This includes identifying possible tax evasion based on common practices and court decisions. The text mentions specific accounting examples which were encountered during the research. The individual cases are thoroughly analyzed using various resources ranging from invoices to the submissions to Financial Administration. Additionally, this thesis gives details of specific accounting programmes that highlight the technical problematics of VAT accounting. The conclusion paragraph reviews the particular possibilities of tax evasion from three different perspectives: the construction companies, the accountants and the tax administrators. There is subjective opinion of author wroten. Finally, carousel frauds are explained due to them being a very current discussed topic.
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Carousel stores in the value added tax
KOŠŤÁL, Lukáš
The thesis focuses on the situation when the carousel structure is misused for illegal activities, specifically fraud in the system of value added tax, and thus brings the term carousel fraud into life. The main objective of this thesis is to understand the issue of fraud on the value added tax, process and analyze the impact of carousel fraud and try to find possible solutions to reduce this fraud, or possibly eliminate it. This is a current issue of considerable importance. Its timeliness has been evident in legislative activity in recent years, and currently solved cases. The importance of the problem is eventually illustrated by the value of both the volume of VAT in the tax collection and also the amount of tax arrears arising from carousel fraud. The thesis offers a description of the general characteristics and design of carousel fraud, practical examples how the fraud is performed in practice, and information about the legislation and case law associated with the fraud as such and what the possible defense is that the managing authorities can apply in the fight against carousel VAT fraud, while the question of whether the carousel fraud can be completely eliminated is also considered.
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VAT issues in respect to municipalities
TYEMNYÁKOVÁ, Jana
The primary objective of this thesis is to assess the impacts of VAT on municipal economy, to determine when it is advisable for a municipality to become a VAT payer and how the VAT payership affects the municipality{\crq}s income, and what the associated rights and obligations are. Based on an analysis, we review Municipality ``X{\crqq} that registered for VAT voluntarily on July 1, 2004 and Municipality ``Y{\crqq} that only became a VAT payer beginning January 1, 2009. According to the information revealed, the VAT registration associated financial benefits for Municipality X were closely connected with its financial investments made with the assistance of received subsidies and capital investments into property. Compared to Municipality X, the implications are that Municipality Y would have not benefited from becoming a voluntary VAT payer. The anticipated financial effect would have been neutral. At present, we can state that the greatest financial benefits for municipalities under the VAT scheme arise from investments into the renovation, repairing work or construction of water-supply and public sewer systems provided that the municipality operates or lets it on lease to another VAT payer.
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