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Trader’s Application for a Refund VAT from EU Countries
Moravec, Petr ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor‘s thesis considers harmonization of value added tax in the European Community. It targets the refundation of VAT. The thesis analyses influence of communitary law on national law and the diferences between legislations of individual states. Issue of the thesis is describe conditions and examination of the claim to refundation. It describes whole procedure of tax subjects in the proces of refundation from the states of European Union.
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Trader’s Application for a Refund VAT from EU Countries
Moravec, Petr ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor‘s thesis considers harmonization of value added tax in the European Community. It targets the refundation of VAT. The thesis analyses influence of communitary law on national law and the diferences between legislations of individual states. Issue of the thesis is describe conditions and examination of the claim to refundation. It describes whole procedure of tax subjects in the proces of refundation from the states of European Union.
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Analysis of the VAT revenues in the selected countries EU in the period 1995-2012
Horák, Zdeněk ; Chmelová, Pavla (advisor) ; Štípek, Vladimír (referee)
The main aim of this thesis is the analysis VAT revenues in the Czech Republic , the Slovak Republic and Malta in the period between 1995-2012. For the analysis, I chose the country where the VAT lottery is already put into practice several years (Malta) or starts this year (Slovakia) with the country which has formed a common state with Slovakia (Czech Republic). As a secondary aim of analysis is the VAT lottery and the assessment if this tool can help to higher VAT sellection. Due to the limited availability of data for the period 1993-1994 and due to the fact that VAT has been introduced in Malta since January 1. 1. 1995, for the analysis is selected periods from 1995 to 2012. I chose the topic for the timeliness, because they often talk about the optimal settings of the VAT rate in professional and political circles. They also lead discussions about what's the best way to collect this tax. The so-called VAT lottery thanks discussions become very controversial - increases VAT revenues or increases control only citizens of the state? The theoretical part will include tax theory, the issue of the state budget and gross domestic product. At the beginning of the practical part, there will be described the legislation for VAT and the development of rates in this tax for said countries. Followed by a comparison of the VAT revenues for these countries to the total public revenues and analysis of dependence of growth real GDP to the growth of VAT revenues. The end of the practical part will include an analysis of the VAT lottery, which runs from 2004 in Malta and can therefore analyze the costs and revenues. The practical part will be using data from international databases Eurostat or World bank.
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Comparison of the effective VAT rates in European countries
Procházková, Adéla ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
The main objective of this work is to calculate the effective rate of value added tax (hereinafter VAT) and its subsequent comparison with the basic statutory VAT rates. The first part focuses on the VAT itself as such and its importance in national tax systems. The second part focuses on the macroeconomic indicators of the performance of the tax burden and tax systems. Part three introduces us to an effective indicator of the average VAT rate, which is referred to as AVTR for which it is necessary to know the macroeconomic data (obtained from the national accounts of individual states) that are in this part also described. The climax of the third part, the results for the 27 EU Member States for the period 2004-2012.
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Analysis of the VAT Revenue in the Czech Republic from 1993 to 2011
Lorencová, Lucie ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The main goal of the thesis is to analyze the progress of VAT revenue in the Czech Republic during the period 1993 -- 2011 in comparison with the growth rate of GDP, with the progress of national debt and with the level of arrears of VAT. Currently most of countries run economic recession which causes governments have to apply some interventions to protect other decline of economy. One of them was applied also in the Czech Republic in the form of increasing of both VAT rates. The basic VAT rate increased to 20 % and the reduced one to 14 %. Nowadays both professional and public discussion about suitability of another VAT increasing is conducted. The theoretical part will include main characteristics of tax system in the Czech Republic (especially value added tax), fiscal policy, GDP and state budget. In the introductory section of the practical part will be analyzed the legal framework development (concerning VAT) in the given period. In the main section the VAT revenue will be analyzed in the period 1993 -- 2011. The correlation between tax revenue and the growth of the real GDP, the level of national debt and the level of arrears of VAT will be also the subject of investigation. The final section of the practical part will analyze interrelations between all researched indexes during whole period 1993 -- 2011.
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