National Repository of Grey Literature 11 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Legal regulation of value added tax
Pohořská, Veronika ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
18. Summary The main objectiveof my thesis is a comparisonbetweenthe value addedtax (thereinafter VAT) legislationin the Czech Republic and the Slovak Republic. In both statesthe new act came into effect afterjoining the EuropeanUnion becauseof the harmonizationprocesson communitarianlaw level. The main reasonfor VAT harmonizationin the EuropeanUnion is to eliminatebarriersto internationaltradein theEuropeanUnion. The tax harmonizationis usedas a tool to reachthe EuropeanUnion goals,for examplesingle market.The tax harmonizationmeansthe process of approximation of national tax systems based on common rules. Council Directive 2006/II2IEEC (thereinafterthe Directive) is a chief representativeof the communitarianlaw regardingtheVAT harmonization. In the Czech Republic and in the Slovak Republic as well, the VAT system has been establishedsince 1993,when the turnovertax was replacedand when it was necessaryto approach Western European economics. Until 1st May 2004 the VAT was controlled according to Act Law Nr. 55811992in the Czech Republic and it has been novelized approximately50 times, and in the Slovak Republic the VAT is conholled accordingto Act Law Nr. 22412004. I mention a lot of judicative decisionsof the Court of Justice of the EuropeanUnion and of the SupremeAdministrative Court of the...
Value Added Tax in the European Union
ROZKOPALOVÁ, Jitka
This thesis focuses on the topic of VAT in EU member states. The aim is to specify groups of member states in accordance to the significance of VAT in national tax systems and to identify factors, which may affect the grouping process. The hierarchical method of cluster analysis based on the 1995, 2002, 2009 and 2017 data is used for sorting states into similarity-based groups. Macroeconomic indicators characterizing VAT are chosen for cluster analysis: VAT per capita, VAT share of GDP, VAT share of total tax revenues, Standard rate and Average reduced rate. Development of cluster structure during the period discovers an increasing number of states separated into one-member clusters for their remarkable dissimilarity. It also indicates, that member states classification as OMS or NMS still remains a significant factor of the clustering process. So-called old and new member states seem to appear together in one cluster rarely. Testing of hypothesis of VAT convergence concerning 28 EU member states during 1995-2017 (in the field of chosen variables) is another sub-target of this paper. Via application of basic statistics on timeline data, and especially evaluation of coefficient of variation development, the hypothesis of VAT convergence in the EU during years 1995-2017 is proven.
Legal regulation of value added tax
Pohořská, Veronika ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
18. Summary The main objectiveof my thesis is a comparisonbetweenthe value addedtax (thereinafter VAT) legislationin the Czech Republic and the Slovak Republic. In both statesthe new act came into effect afterjoining the EuropeanUnion becauseof the harmonizationprocesson communitarianlaw level. The main reasonfor VAT harmonizationin the EuropeanUnion is to eliminatebarriersto internationaltradein theEuropeanUnion. The tax harmonizationis usedas a tool to reachthe EuropeanUnion goals,for examplesingle market.The tax harmonizationmeansthe process of approximation of national tax systems based on common rules. Council Directive 2006/II2IEEC (thereinafterthe Directive) is a chief representativeof the communitarianlaw regardingtheVAT harmonization. In the Czech Republic and in the Slovak Republic as well, the VAT system has been establishedsince 1993,when the turnovertax was replacedand when it was necessaryto approach Western European economics. Until 1st May 2004 the VAT was controlled according to Act Law Nr. 55811992in the Czech Republic and it has been novelized approximately50 times, and in the Slovak Republic the VAT is conholled accordingto Act Law Nr. 22412004. I mention a lot of judicative decisionsof the Court of Justice of the EuropeanUnion and of the SupremeAdministrative Court of the...
The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
Daňově atraktivní státy EU pro založení cestovní kanceláře
Polák, Dominik
Polák D. Tax attractive states of EU for establishment of travel agency. Bachelor thesis. Brno: Mendel University, 2014. This bachelor thesis deals with possibilities of establishment of travel agency within different states of European Union from their direct tax liability point of view. Its main goal is to find out which one of from the selected states is more tax favourable for travel agency establishment. Theoretical part is focused on problematic of tax systems in EU, founding of company and travel agency. Practise part contains model examples based on tax laws of chosen countries, possible differences are demonstrated. I have finished my task and find out that the most attractive state from the selected states for establishment is Ireland.
Actual Tax Policy of EU
Pecková, Zdeňka ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
This thesis work is attended to actual tax policy of EU. The form of the tax policy is determined in a strategy which was identified by European Commission. At first, I deal with a strategy in general and then in terms of direct and indirect taxes. The result from the thesis work is that tax policy is focused on removing barriers to the smooth operation of the internal market, on the avoidance of double taxation, on the elimination of tax evasion and on finding the best way for an EU-wide taxation of international companies trading throughout the EU. In the fourth chapter, I compare the tax principles with set tax policy and I conclude that the policy is generally set in accordance with the requirements of a good tax system. The last chapter discusses the fiscal policy response to the financial crisis. I show some examples of reforms in member states, I examine if they are consistent with the overall tax policy and I mention some possibilities where to get additional tax revenue.
Supply of Goods Inside European Union
PLÍVOVÁ, Jana
The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.
Odpisování hmotného a nehmotného majetku z hlediska daně z příjmu v České republice a Velké Británii
Sládková, Tereza ; Lojdová, Alena (advisor)
Jednou z příčin rozdílů v daňových základech zemí jsou i různé odpisové politiky. Obsahem práce je odpisová politika České republiky, srovnání daňového odpisování v České republice a ve Velké Británii. Práce je zaměřena na účetní a daňové odpisování majetku v ČR. Jsou zde uvedeny definice základních pojmů z této oblasti, metody odpisování, srovnání účetních a daňových odpisů. Práce se dále zabývá klasifikací majetku a výší odpisů z daňového hlediska ve Velké Británii. Okrajově je také zmíněna harmonizace daní.

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