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The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.

The thesis is focused on an accounting and tax view of employee benefits. First, there is generally defined employee remuneration. Further the thesis describes different types of benefits - meal allowances, using a business car for private purposes, pension and life insurance, nonalcoholic beverages at workplace, education and professional development of employees and extra vacation. The provided benefits in a specific company are analyzed in the end.

The thesis is focused on comparing the different forms of taxation models of financial lease by value added tax and evaluating the effects of choosing a particular form of taxation in the accounts. In reaching the goal of work, it is compared the different ways of acquiring property. It especially deals with the acquisition of own resources, the loan financing, the two types of financial lease and the ensuring the liability by the transfer of rights. Comparison of methods of property acquisition is performed using both net present value, both tax aspects.

Final thesis analyzes financial sources of operating cost of secondary schools. Theoretical part is paid to competencies of the founder in funding of secondary schools and to competencies of schools head. There are explained technical economic terms from financing of secondary schools. In thesis is described process compilation of budget, summary of cash flow and explained problematic value added tax. Research part of final thesis is based on make survey. In survey I investigated, if schools are using all of the available sources for financing and if they have revenues in the main activity, if they operate an additional activity and in which domain, whether schools are payers of VAT. Survey was based on randomly asked high schools, established by the Region. Practical part of research investigation brings information about problems, which are presented in front of schools problems in financial are. Thesis served summary of allocation of funds high schools and explains the choices of raising funds for secondary schools.

Tento příspěvek se zabývá problémem u paragrafu 109 daně z přidané hodnoty - ručení za nezaplacenou daň. Dle tohoto paragrafu ručí příjemce zdanitelného plnění za nezaplacenou daň v případě, kdy je úplata za toto zdanitelné plnění bez ekonomického opodstatnění zcela zjevně odchylná od obvyklé ceny. Hlavním předmětem zkoumání jsou pohonné hmoty. Jejich prodejní cena se může u různých společností měnit denně nebo týdně. z tohoto důvodu Je navržena metodika a postupy ke stanovení ceny obvyklé. This paper deals with A problem with article 109 of value added tax - liability for unpaid tax. According to this article The Recipient of A Taxable supply shall be liable for unpaid tax IF THE payment for A taxable SUPPLY is clearly divergent from the usual price without any economic justification. The main subject of research is fuels. Their selling price may change at different companies daily or weekly. For this reason A methodology and procedures for determination of the usual price are proposed.

This thesis contains analysis of selected provisions of the European and Czech legislation on value added tax, with attention to a specific role of invoices in VAT mechanism. The purpose of this thesis is an evaluation of the quality of transposition and implementation of the European law to the Czech legislation and analysis of selected rules and their effect on economic practice. The outcome of this thesis is a proposal of specific amendments to analyzed provisions of both European and Czech VAT law in order to secure businesses' burdens reduction and effective tax collection.

This thesis describes the tax system of the Czech Republic. This system is divided to the direct and indirect taxes. The practical part is focused an analysis of the impact of taxes to health care. Based on the analysis is developed a recommendation for health care facilities, what them have progress of create the tax liability for each tax. The special attention is focused to the Value Added Tax.

The aim of this thesis is mainly summarize tax aspects of using car in entrepreneurship in Czech legislation - income tax, value-added tax, vehicle excise duty. Further the thesis focuses on non-tax duties of entrepreneur and current legal regulations in Czech republic with possible changes in taxation. The most interesting tax aspect is usage different tax regulation between Czech republic and Denmark at import of new automobile.

The topic of my diploma thesis is: The Account Mistakes and Tax Evasion. I chose this topic because tax has become a common part of our lives and that is why it is important to know about the problems as much as possible to avoid possible mistakes and faults. It is interesting that the most of account and tax mistakes do not appear in unusual situations but in common and everyday cases. The group of the problems connected with accountancy and taxation is realy wide and alternatives of account and tax faults are infinite. The goal of this work is to least partly contribute to elimination of these faults. I explain the interpretation of a mistake in the resorts of law, accountancy and taxation in the teoretical part. I give the most often mistakes in the resort of accountancy in costs. The theoretical part also contains the most common mistakes in the resortof taxation, especially of income tax of physical and legal entity. The practical part contains examples of tax evasion and the resort where it occur most frequently. Part of my practical work also mention examples of tax evasion of value added tax, fuel, problems in the resort of foreign workers and evasion caused of denatured alcohol.

The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.

This bachelor thesis deals with the VAT regime for postal services in the European Union. It describes the European Union's approach to this issue, its history and describes the current VAT regime in the postal services in the Czech Republic. The thesis defines the major problem areas of the current VAT regime in the postal service and there are summarized the main approaches to the taxation of postal services in the future.

Nonprofit organizations are governed by the same tax rules as business organizations. There are different tax benefits and exemptions, but there are higher demands on accounting and tax records. The interpretation of tax law seems confusing and complicated, therefore it was suggested how to reduce the administrative burden of non-profit organization.

The aim of this work is to analyze the development of VAT rates, the harmonization in the EU member states and the evaluation of its success. The theoretical part of this thesis deals with the description of tax harmonization. It also introduces the methods and means of reaching objectives. The development of EU directives is analyzed in chronological order. The practical part of this thesis deals with the analysis of VAT rates in the European union. With the use of statistic methods of measurement variability it examines the possibility of harmonization. It further concludes the success or failure.

The thesis deals with the Supreme Administrative Court case law of value added tax. It deals with the analysis of 2011 and 3 selected case law this year. It also includes the history development of case law on VAT since 2003. At the beginning of this work is a desription of the most important national and European legislation, together with the basic structural elements of the tax.

The aim of this bachelor's thesis is to analyze and identify the advantages and disadvantages of using a single VAT rate. This thesis is divided into three parts. The theoretical part explains the basic concepts concerning the issue of VAT rates. The second part contains an analysis of advantages and disadvantages of using a single VAT rate. In the third, the practical use of the questionnaire I find out what the impact of introducing a single rate VAT think the general public

The work deals with the analysis of § 33, low on income tax. It also deals with this category from an accounting perspective. It explains concepts like modernization, reconstruction, extension. One part also contains explanation of differences between repairs and technical evaluation.

Bachelor thesis analyses newly introduced system of taxing in construction sector reversing the VAT liability from the supplier to the customer (so called reverse-charge system) and compares it with the current VAT system in the Czech Republic and with similar reverse-charging system in Austria. Introducing of reverse-charge system in the Czech Republic aims to achieve the higher efficiency of tax collection and to the reducing of the VAT frauds in this sector.

1 Value added tax from the perspective of Czech and European law Abstract The Value Added Tax (hereinafter referred to as "VAT") is a general consumption tax assessed on the value added to goods and services. Since it applies to almost all goods and services which are sold and bought in the EU, it can be considered the most important indirect tax. Historically, it was introduced in order to replace sales tax and avoid the cascade effect of it. VAT is the first harmonised tax in the EU. The basic framework for EU VAT was introduced in the Sixth Directive 77/388/EC which was subsequently replaced by its "recast" - Directive 2006/112/EC. All member states' legislation must therefore comply with the provisions of the VAT Directive. Although the name of my thesis is "Value Added Tax from the perspective of Czech and European law", this area of law is so wide that it was necessary to focus on a specific topic. The main purpose of the thesis is to analyse the functioning of VAT in respect of intra Community acquisition of goods. Since VAT is the first harmonised tax in the EU and the European legislation is very important and influences the national legislation on VAT, I focused the thesis on intra Community trade. The original aim of the common VAT system was to apply the origin principle which means that the tax...

In this bachelor thesis "Tax aspects of particular company," the reader will learn about taxes, which company has to pay. Choosen company is Škoda Power s.r.o. The main goal is to analyze status and process of tax lability of the company and review this status. The chapters are divided according to particular taxes. There are described company income tax, value added tax, road tax and donation tax. Main focus is to descibe company income tax. With processing of the information I have concluded that the highest risk for the company are changes in the rates and the policies for social and health insurance.

This thessis is focused on the problems of taxation of banking activities in the wider context. In the first chapter, there is dedicated space to selected provisions of the Law on Income Tax, including tax analysis of derivates. The next chapter contains analysis banking activities from the perspective of Law on Value Added Tax. In the last part of this thesis there is analyzed in detail the newly prepared bank tax. The goal is to acquaint readers with the most important provisions of selected tax laws and bring them application to specific examples.

The main aim of this thesis was to analyze the issue of tax practice in the body thatcarries out transactions exempt from VAT without the right to deduct input tax. The theoretical part describes the most important areas relating to value added tax and the basic concepts that occur in connection with VAT. The practical part is based on data developed in different areas of value added taxaffects the reporting entity.

This Bachelor Thesis deals with the matter for financial services from VAT. The theoretical part is devoted to the exempt discharge from VAT without the right to deduct. The practical part is focused on the method of determining the tax liability on exempt discharge and taxable discharge of a model example the tax subject. Conclusion the Thesis is devoted to compare the tax liability when using the full or reduced early deduction.

The Bachelor's Thesis focuses on tax and accounting laws in the Socialist Republic of Vietnam, in particular, those concerning foreign investment enterprises. After joining the WTO, Vietnam saw an increase in the number of foreign investors. A number of them, however, have difficulties in understanding the current system of regulation and the accounting and tax legislation. The first part of my work deals with the legal aspects of doing business in Vietnam. Regulation of the Vietnamese accounting system is defined in the second part with an attention being especially paid to the legal bases of the Vietnamese accounting system. The following part concerns the Vietnamese tax system and includes a description of all types of taxes in Vietnam. The final part then briefly refers to the link between the accounting and tax laws.

The thesis deals with the identification of problems and drawbacks of taxation of a particular company as well as proposals of their solutions in the 2008 - 2010 period. This is achieved in the first two parts of the thesis by the monitoring of partial aspects related to the taxation. It is mainly an analysis of the structure of individual possessions, pointing out their relation to the taxation, and the description of applied methods and rules. Here is also outlined, by means of a basic financial analysis, the relationship of the company to Czech economy. The following part is concerned with an analysis of individual tax duties of the company in question. Further, it contains a detailed description of the methods of tax calculation with all the particularities related to the process of taxation, their annual comparison and problem exposure. Last but not least, there is a detailed problem analysis, including proposed recommendations. The whole thesis, using the method of comparison, follows the process in the given period.

This text is concentrated on value tax added - its history, the way of construction, then legislation in Czech republic, European Union and international legislation and legislation of duties. The second part is attended to specific situations, which can take place by import and export of goods and services. That is place of performance, tax base and exemption from taxation. Then is mentioned comparison between tax system and value tax added in Czech republic Austria and Switzerland.

The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.

The aim of this graduation theses is characterize foreign business cases, which apper in activities of choice company. The fist part of this work is focused on problems and specific cases, which go with foreign business transactions. First I described signification of foreign trade and approaches to his implementation. The next chapters deal with exchange rates, exchange rate differences, functions of duty, dutiable modes, tax problems - especially area of value added tax and dissimilarities of international business transactions at closing sale of goods. The company, which I choose for analysis of foreign business activities, is cooperative society Ledenický nábytek. I localized on most significant business activities and specific areas, which this company solves during trading with foreign partners from the European Union and compare with standards procedures. If there is any unsuitable procedure or any obscurities, I propose better and more suitable way of resolution.

The topic of this bachelor thesis is the residential market of the Czech Republic and changes of housing construction at a time of financial crisis. Residential market can be affected not only by financial crisis, but also by other factors that are not influenced by economic recession. The work is firstly aimed at the change of value added tax law in 2008 and its possible impact on the number of completed dwellings. Supply and demand could be influenced not only by these changes but by uncertainty about future form of these changes, too. The second part of this work is aimed at possible impact of demographic structure on started housing construction. There are two time series that are correlated -- the number of inhabitants of the Czech Republic between the ages of 25 to 39 and the number of started dwellings. The results show that newly started housing construction is not depended on the number of inhabitants at determined age group in conditions of the Czech Republic. The conclusion of this thesis on terms of chosen assumptions and used statistical data is that the changing number of started dwellings cannot be caused by development in the demographic structure.

The aim of this thesis is a classification of the groups of tax evasion in the value-added tax and the excise taxes in the Czech Republic and its evaluation. The theoretical part is concerned with the definition of the tax evasion, the causation of its emergence and selected tools which can limit the tax evasion. The practical part describes the situations which form the tax evasion in the value-added tax and the excise taxes in the Czech Republic within several years. On the basis of the previous situation the classification of the groups of tax evasion is made. Then there are discovered the main groups of the tax evasion which are repeated every period and some of them are also the main groups of tax evasion in the European Union. Among the subordinate groups, we can find those which are less important or they appear rarely.

The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.

The purpose of this paper is to compare invoicing legislation of the Czech Republic and the European Union. The paper provides detailed description of applicable invoicing rules, which govern issuing of invoices by Czech taxable persons.

Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...

The graduation thesis deals with the topic employee benefits in the Czech Republic. It focuses more closely on the most frequent ones (meal allowances, using a company car for private purposes, life and pension insurance, education of the employees, beverages and refreshment provided to the employees or gifts). Furthermore it analyses a current trend in providing employee benefits with regard to the financial crisis, it outlines a mathematical solution of the employee benefits and a view of relevant legal enactment.

The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes on consumption to total taxation. The aim of the thesis was to confirm or to refute predetermined hypotheses and to discuss results of the analysis. In this analysis was used the method Comparison of two means.

The summary report is one of the tools for the identification of a person, who ought to declate and pay VAT in another Member State. On the basis of choosen criteria, the target of this work is to evaluate effectiveness of the summary report in the general fight against tax evasion and sum up the revisions adopted since 1st January 2010.

The aim of this thesis is to analyse the system of the value added tax refund to the businesses in the Community and to focus on the main changes in this area. In the thesis we find the answers to the question if the system was succesfully modernize, speed up and whether changes in the tax refund brought relief on the applicant and tax administrator.

The thesis deals with how income tax and value added tax deal with the problem of providing gifts and samples to business partners. Both of these taxes solve the issue, but each of them slightly differently. In the following text there will be analysed how the taxes deal with it and also there will be provided their mutual comparison.

The goal of this project was to inform about radical change in the state tax system in 1993, implementation of value-added tax into Czech tax system. There is processed problems of right to deduction of tax and reductions of right to deduction of tax in more details.