National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Specific accounting cases and their VAT treatment
Krutinová, Klára ; Skálová, Jana (advisor) ; Molín, Jan (referee)
This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.
VAT frauds
Kohoutová, Tereza ; Skálová, Jana (advisor) ; Říhová, Lucie (referee)
The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.

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