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Effects of the value added tax reform on the economy of Republic of Macedonia
Angelovski, Filip
In the year 2000 the old turnover tax was replaced and the value added tax was introduced. The aim of the bachelor thesis is to explore the impact of the value added tax on the economy in the Republic of Macedonia. The research explores the effects from this reform on the GDP as the most important measurement for the economic growth and the inflation rate as the indicator for the price change. For that reason, Vector Autoregressive (VAR) model is applied from the period 1995 to 2016 with yearly data from VAT and turnover tax revenues, GDP growth and inflation rate. In addition to that empirical analysis, Granger test and forecasting technique are used to explore causality and to predict the future behavior. Moreover, the impact of the VAT revenues on the state’s budget of the Republic of Macedonia is investigated. The Ordinary least squares (OLS) model is used analyzing the time series data that unites the revenues from the turnover tax and the VAT under single variable on yearly basis from 1994 to 2016. The Chaw test is implemented in the OLS model to find the structural break that is caused in the revenues by the implementation of the VAT. In the thesis the topics of tax evasion and the role of the Public Revenue Office are discussed as well.
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System of value added tax and business tax in China in the period before and after the reform
Kupková, Kateřina ; Stavjaňová, Jana (advisor) ; Vítek, Leoš (referee)
This Bachelor thesis deals with the system of indirect taxation in China since 2012, when the anew reform of Value Added tax and Business tax was introduced. Furthermore, the thesis describes individual steps of the reform and consequential evaluation of the current system of taxation. In the thesis I used data from Chinese statistical authority which helped with better understanding of the theory, showing a tax mix and tax revenue and allocation of revenues between national and local budgets. The work is extended by calculations for better comprehension of the differences of two systems of indirect taxation in China.
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Value added tax in accounting
Králová, Marie ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.
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French and Czech terminology in European legislative texts from the domain: Turnover tax, VAT
RUNTOVÁ, Lenka
The main theme of this thesis is the chosen French and Czech terminology resulting from the European legislative texts focused on the area of: {\clqq} Turnover tax, VAT``. The first part is devoted to the legal text translation theory and to the multilinguism of the Community law. The second part of the work deals with selection, arrangement and subsequent processing of legislative texts in the special program called {\clqq}ParaConc``. These texts were processed in a form of parallel corpus. Consequently I selected 140 key words and their collocations which were finally analyzed from the point of the quality of the translation and their structure.
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