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Tax Aspects of Doing Business in Online Marketing
Přikrylová, Gabriela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
In this bachelor thesis, there are described and clarified tax aspects of doing business in online marketing. Theoretical part includes basic principles of marketing and in more detail, there is described marketing in the online environment. Theoretical part also includes law regulations of income tax and value added tax. Based on the knowledge of theoretical part, in practical part, there are model examples of individuals doing business in online marketing.
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Ekonomická činnosť spojená s koňmi z pohľadu DPH
Škovran, Patrik
Škovran, P. Business activity related to horses from the VAT perspective. Diploma thesis. Brno: Mendel University, 2023. This diploma thesis deals with equestrian facilities in relation to value added tax. The objective was to formulate recommendations for company executives and entrepreneurs who are running or plan to engage in the running of equestrian facil- ities, in terms of ensuring their economic activity in a way that is in accordance with legal and tax regulations of value added tax. The work begins with an overview of professional literature and legal enactments, in which the basic terms related to the given issue are explained and defined. Based on this part of the work, the analytical part follows, which consists of a questionnaire survey conducted among equestrian facilities, an analysis of activities connected with the value added tax of a specific equestrian facility, an interview with a tax consultant specialized in value added tax, and a summary of the issue of VAT rates and composite supplies following the judge- ments of CJEU. These parts of the work subsequently served as a starting point for formulated recommendations for companies from the given sector.
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Zhodnocení možností při využití slovenského modelu boje proti daňovým podvodům na DPH v České republice
Sáňková, Markéta
The thesis deals with the Slovak model of combating VAT fraud, evaluating its effectiveness and its possible use in the Czech Republic. The first part is divided into three chapters. The first chapter defines the concept of VAT gap and describes the method of its calculation. The second part is dedicated to the definition of value added tax, describe the principle of its functioning and harmonization of VAT by the EU. The content of the third chapter is a definition of tax fraud and tax evasion including their forms, also this chapter deals with their causes. The second part deals with the description and evaluation of the effectiveness of individual measures introduced in Slovakia. Subsequently, the gap is calculated on the basis of its development and development effectiveness of tax audits for the years 2009 to 2015 is evaluated the effectiveness of our model. The content of the last part is to evaluate the possibility of using measures in the Czech Republic with recommendations for their implementation.
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Dopady změn sazeb DPH u potravin v zemích EU
Pokorná, Lenka
This diploma thesis is focused on examining the impacts of the distribution of the tax burden/benefit on the seller and the buyer in the changes of the VAT rates for foodstuffs in the countries of the European Union, between years 2010 and 2016. The main objective of the work is to set relative values of the tax incidence for consumers and producers in the individual EU countries, and then to deter-mine the general model of this distribution. For the solution, the tax impact meas-urement method was used at the time of the tax rate change using formulas. It was found that in the EU countries the average tax burden on the buyer was 66%. The buyer also receives an average tax benefit of 58% on average. This finding is beneficial for tax policy makers in their decision making.
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Daň z přidané hodnoty ve vybraném podniku
Zmrzlý, David
Zmrzlý, D. Value added tax in the selected company. Diploma thesis. Brno: Mendel University, 2019. The aim of this work is to formulate recommendations for the application of the Czech VAT Act for subjects from the selected sector and the requirements for their practice. This thesis deals with the introduction of the system of this tax as well as the related legislation at the level of the European Union and the Czech Republic. The main part of the thesis analyses the sector of yoga providers including quantitative and qualitative research. Attention is also focused on VAT in the selected company from this sector. The activities of the company are analysed in relation to VAT and the correct procedure according to the law, as well as from the managerial, economic and technical point of view. The result is the creation of recommendations for correct application of the Czech VAT Act with regard to the specificities of the sector and discussion for the analysed company.
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Tax Aspects of Doing Business in Online Marketing
Přikrylová, Gabriela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
In this bachelor thesis, there are described and clarified tax aspects of doing business in online marketing. Theoretical part includes basic principles of marketing and in more detail, there is described marketing in the online environment. Theoretical part also includes law regulations of income tax and value added tax. Based on the knowledge of theoretical part, in practical part, there are model examples of individuals doing business in online marketing.
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Development company taxation
Kašpar, Jan ; Francírek, František (advisor) ; Zídková, Hana (referee)
The aim of diploma thesis is to guarantee all requirements, which are necessary for providing a correct service of tax advisory. The main aim is devided into three parcial aims: description of development proces, analysis of related tax issues and to provide a development trends estimation. Methods used in this paper are recherche of related sources, interview with overal 13 consultants, analysis and folowing synthesis of reached knowledge. In comparison with another papers on similar topic, this text puts accent on practical aspects of development company taxation. Because of more precise understanding of commented issues, thesis provides chronological structure instead of classic thematical structure, used in most of similar papers. Thesis accomplished all the established objectives so it is efficient educational instrument mainly for a bookkeeperes and tax advisors, who needs to gain a knowledge of development as such, and it´s taxation.
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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.
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Electronic Registration of Sales - potential benefits
Slavíček, Michal ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
The bachelor thesis is focused on a very topical subject. The main goal is to calculate an expected year-on-year change of VAT after the ERS was implemented (compare the years 2017 and 2016) in a sector of catering industry. The next goal is to compare the calculated result with estimation of Ministry of Finance. The first part of thesis is focused on a description of ERS. The second part deals with problems of tax evasion in catering industry. The final part is at first focused on the description of methods and data source, then the calculation of year-on-year change of VAT is made. The result of bachelor thesis is the comparison of estimated year-on-year change of VAT with estimation of Ministry of Finance and finally identify the reasons of deviation.
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VAT in developing countries
Chadimová, Denisa ; Zídková, Hana (advisor) ; Toman, Petr (referee)
This thesis is focused on the Value Added Tax in developing countries. The main goals of this thesis are to describe and compare tax systems from developing countries, and to conduct a broad overview of the basic elements of the VAT consumption tax in these countries. The Value Added Tax is one of the most applied consumption taxes because of its benefits compared the other consumption taxes. This thesis describes the application and the basic elements of the Value Added Tax in developing countries. In the end of this thesis is the analysis and the comparison of these basic elements.
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