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Remedial and Supervisory Measures in Tax Proceeding
Košut, Martin ; Houdek, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with remedies (ordinary, extraordinary and supervisory), especially in terms of Act no. 280/2009 Coll., The Tax Code, as amended. The aim of this thesis is to find, characterize, systematically describe and explain the remedies that are available to all persons involved in tax proceedings, including proceedings in administrative justice. Furthermore, relevant jurisprudence of the Supreme Administrative Court is described, which deals with appeals.
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Income Tax Determination According to Materials and Information
Svoboda, Daniel ; Jarošová, Tereza (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.
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Tax offenses in the Czech Republic
SVOBODNÝ, Lukáš
The main aim of this diploma thesis is to clarify in general the tax offenses and, of course, possible crimes closely related to this issue in the Czech Republic. Tax offenses and generally complex issues related to taxes affect every socially active citizen, ie natural persons and legal entities at the same time. Each entity strives to minimize the tax burden, as most companies view tax as a financial expense, regardless of the broader context and importance of taxes as government revenue to secure public goods. The basic source of this diploma thesis is Act No. 280/2009 Coll., Tax Code, as amended. However, the Tax Code itself is not the only source of tax law, an important source is also Act No. 456/2011 Coll., On Financial Administration. In the Czech Republic, the tax system is divided into several specific taxes. Each tax is governed by its own law. In addition to the laws, there are also other legal norms, such as the instructions of the General Finance Directorate, public notices or directives of the European Union.
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Fight against tax evasion from a procedural viewpoint
Kupcová, Kristýna ; Vybíral, Roman (advisor) ; Kotáb, Petr (referee)
1 Resume in english Fight against tax evasion from a procedural viewpoint This diploma thesis is about fighting against tax evasion from the point of view of procedural tools, which are regulated by Act No. 280/2009 Coll., The Tax Code. The tesis is divided into three main chapters. The first chapter defines basic concepts, essential for understanding the examined topic, particularly the term "tax" and "tax law". The second part of the thesis defines tax administration in general and basic principles of tax administration, which the tax administrator is obliged to follow in detection of tax evasion. The second part of the thesis also defines the concept of tax evasion for the purposes of this thesis. On one hand, it defines it as a crime regulated by the Criminal Code. But also as a conduct under the law, which pursues a purpose, which the legislature did not presume during preparation of the legislation and on the basis of such conduct, the tax is not set correctly, ie. in accordance with the Tax Code. The third part analyzes and examines the individual procedures for tax administration, regulated by the Tax Code. The detection activity of the tax administrator is analyzed in this part of the thesis, as well as local investigation activity carried out by the tax administrator, and effectiveness of these...
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Tax control
Skálová, Eva ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The subject of this diploma thesis is the tax control which can be classified to the financial law sector. The aim of the thesis is a basic description and introduction to the tax control. During writing my diploma thesis I used legal regulation from several legal branches to clarify the tax control and I considered them in the (mutual) context related to the topic of the tax control. For the comprehensive solution of the tax control issue it was also necessary to apply related judicial decisions and literature. I described the findings concerning the tax control in the diploma thesis by using the description and subsequently I deduced certain conclusions by using the deduction method. I also dealt with ambiguous issues of the tax control which I tried to clarify and take legal opinion on them and imply possible de lege ferendae changes. The diploma thesis consists of the introduction where the subject and the aim of the diploma thesis are introduced. The subject of the following chapters is the general part of the tax control, particular stages of the tax control, consequences of the tax control and means of rights protection. The last part of the diploma thesis devotes to the conclusion, including a summary of the diploma thesis and proposed de lege ferendae changes. The above mentioned diploma...
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Income Tax Determination According to Materials and Information
Svoboda, Daniel ; Jarošová, Tereza (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.
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Remedial and Supervisory Measures in Tax Proceeding
Košut, Martin ; Houdek, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with remedies (ordinary, extraordinary and supervisory), especially in terms of Act no. 280/2009 Coll., The Tax Code, as amended. The aim of this thesis is to find, characterize, systematically describe and explain the remedies that are available to all persons involved in tax proceedings, including proceedings in administrative justice. Furthermore, relevant jurisprudence of the Supreme Administrative Court is described, which deals with appeals.
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Electronic communication with the tax authorities
Hajdušek, Tomáš ; Novotný, Ota (advisor) ; Vodička, Milan (referee)
The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic communication with tax authorities with possible changes towards future follows. The theoretical part of the work is finished with statistics regarding electronic communication with the tax authorities and with comparison of the situation in the Czech Republic with the situation in other European Union countries. In the practical part of the work, a set of best practices which should be obeyed by tax advisors is presented as a main output of the work. Practical part also contains a survey and statistical analysis of data arising from it. The survey is unique because of the fact that all respondents are tax advisors. In the last part, based on the survey, the benefits and shortcomings of the electronic communications with the tax authorities as well as possible steps to streamline are presented.
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New Tax Regulations
Jančurová, Hana ; Kozlová, Taťána (advisor) ; Beran, Vladimír (referee)
The basic aim of this diploma thesis is to preset readers with Act. No. 280/2009 Coll., Tax Code, which came into force on January 1st 2011. Others aims are to describe main benefits of the new Tax Code, to find what are the main problems to put into practice and to evaluate the annual activity. The thesis also introduces and explains how to proceed in accordance with the Tax Code and the specific examples of common situations that may arise in tax administration.
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