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Effects of Selected Tools of Taxation for VAT Collection
ŠPILAUEROVÁ, Hana
Taxes are the most important revenue of the public budgets. The state dedicates great alertness to their right collection. In the area of value added tax, handing in control statement and introducing electronic record of sales, among other things, bring a contribution. The aim of this thesis is to assess effects of these instruments in connection with changes in VAT collection in the Czech Republic. The theoretical part brings a description of individual instruments that are used to increase VAT collection - tax rates, reverse charge, security orders, recapitulative statement, control statement, electronic register of sales. In the practical part the contribution of the adopted measures is surveyed on the basis of estimations and analyses. The effect of the control statement is calculated on the data about excessive deductions. Common influence of the instruments is investigated through analyses of VAT collection and final consumption, it comes to a calculation of possible impacts of the implemented measures. The thesis captures above all the period between the years 2015 - 2018 when the same VAT rates are valid and so computations are not influenced by rate change.
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Indirect Taxes Evasion
Kotrba, Karel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...
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New administrative duties of taxpayers in the area of value added tax
Halbrštát, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: New administrative duties of taxpayers in the area of value added tax Abstract: The thesis describes and analyses the new administrative duties of taxpayers in the area of value added tax. Currently exists a whole range of administrative duties in the area of value added tax. It has been written a lot about these current administrative duties in the past. Therefore, I have decided to focus on two completely new measures, which have become media phenomenon in last months, These measures are VAT control statement and electronic records of sales. However neither of these measures can be described as a Czech invention, we might find them in foreign legal regulations. Considering this fact, I could have dedicated my focus on legal regulations, which had served as s inspiration for Czech legislators and compare the model regulations from abroad with the Czech version and find potential differences. In the first and general part of the thesis, can be found answers to the questions: "What is the value added tax?", "Who are the taxable persons?" and "What are their current administrative duties in the area of the value added tax?" In the second part I have dealt with an institute of the VAT control statement. In addition to the particular provisions of the legal regulation, I...
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