|
|
Accounting and tax aspects of VAT regime change
Dang, Minh Thanh ; Litavská, Lubica (referee) ; Svirák, Pavel (advisor)
The purpose of this bachelor thesis is to analyze the issue of changing the VAT regime in a model business subject and to identify all changes in accounting and tax aspects, along with the advantages and disadvantages of VAT. The theoretical part focuses on the explanation of VAT and the principles of its application. The practical part focuses on the specific subject to which the issue relates. At the end will be shown suitable proposals for the solution and the correct application of the VAT deduction according to Czech legislation.
|
|
|
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.
|
|
|
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.
|
|
|
Value Adedd Tax Optimization in a Selected Company
HEŘTOVÁ, Aneta
The diploma thesis deals with the value added tax in the company. An important area in the company is the optimization of value added tax, leading to a legal reduction of its tax liability. Tax optimization is the main aim of this thesis. The effort is to approach the issue of this tax with an insight into the activities connected with it directly to the selected organization. This organization is a South Bohemian company whose main activity is production for the processing industry. The thesis focuses on record keeping of invoices, associated with this tax. Further, the study describes the tax codes, which are an integral part of compiling tax statements. The issues of customs and exchange rates are also not forgotten. At the end of the thesis, there is an analysis of these tax statements and proposals aimed at optimizing the value added tax. The last chapter of the thesis is devoted to carousel frauds, which are among the most sophisticated tax frauds in the VAT field.
|
|
|
Value Added Tax of Selected Business Entity
BÍLÁ, Šárka
This thesis deals with the Value-added Tax (VAT) of a legal entity. It is chosen to be a hypothetical professional used car dealership. Firstly, Czech VAT theory and laws are summarized together with EU rules for intra-community business including Reverse Charge rules. Then, usage of a special regime under the § 90 of the VAT Act for used car dealing is explained and its relation to VAT declaration and VAT statements is described. The presented theory is applied to the operation of the hypothetical used car dealership. Used cars are purchased either from a Czech / Non-Czech EU citizen or a Czech / Non-Czech EU legal entity at first. The cars are subsequently sold to similar entities with and without usage of the special regime. Finally, all described VAT possibilities are compared and optimal VAT options for used car dealerships as well as for their customers are recommended.
|
|
|
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.
|
|
|
Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
|
|
|
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.
|
|
|
Accounting and tax aspects of VAT regime change
Dang, Minh Thanh ; Litavská, Lubica (referee) ; Svirák, Pavel (advisor)
The purpose of this bachelor thesis is to analyze the issue of changing the VAT regime in a model business subject and to identify all changes in accounting and tax aspects, along with the advantages and disadvantages of VAT. The theoretical part focuses on the explanation of VAT and the principles of its application. The practical part focuses on the specific subject to which the issue relates. At the end will be shown suitable proposals for the solution and the correct application of the VAT deduction according to Czech legislation.
|
|
|
The influence of reverse charge on cash flow of companies
Müller, Martin ; Čejková, Eliška (advisor) ; Klazar, Stanislav (referee)
The bachelor thesis deals with the influence of reverse charge on cash flow of companies. The thesis is divided into 2 parts. The first one is focused on description of VAT system. There are described the main features of VAT system and reverse charge. I also mentioned the differences between them. I also briefly outline harmonisation of VAT in the EU and fraud regarding the paying VAT. The key point of the second part is analysis of VAT system and reverse charge on cash flow of the illustrative company.
|
guest ::
