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The dissertation focuses on selected theoretical aspects of value added tax administration and pays special attention to two areas that have not been sufficiently treated by financial science so far. The first one is the definition and application of legal principles of financial law to value added tax and the second one is the transfer of value added tax administration to those involved in tax administration. The application of the sectoral legal principles of financial law takes place in both substantive and procedural law. The existing financial science in the Czech literature has concluded that the following principles are involved: (i) the principle of the market model of the national economy, (ii) the principle of the payment system, (iii) the principle of regulation of monetary funds, (iv) the principle of democratic legitimation of financial policy, (v) the principle of supervision in public financial activity, (vi) the principle of economic efficiency of financial relations and (vii) the principle of priority of the fiscus. However, nowhere is it satisfactorily defined what specific or rather abstract rules these principles contain and why they were chosen as general principles of financial law forming a regulatory umbrella over the entire field. Unlike the principles of tax law and the...

The thesis deals with value added tax and discusses it in terms of services provided in health care. The thesis specifies selected problems of organizations providing services in health care in terms of value added tax and offers such organizations in this area possible solutions. It contains a description of the key structural elements of value added tax, deals with the analysis of the most important judgments of the Court of Justice of the European Union, which are related to the health care and on their basis tries to define the health care and other related services precisely. The practical part of the work dealt with three model situations in which model returns for value added tax were constructed. For the creation of the value added tax returns were used internal data provided by selected health care facility. The first two model examples compared the advantages and disadvantages of applying the shortened coefficient and the complexity of its construction. The latest model example pointed to the need to exempt health services within uniform legislation and price regulation. Based on the results, it can be stated that it is advantageous for a health care facility to claim a reduced right to deduct, but it is always necessary to assess the amount of the reduced right to deduction within the entire calendar year. Another partial conclusion was that the exemption of health care was necessary, in order for the prices for this care to be sustainable, affordable and to meet its goal, especially to be provided for the protection of health and prevention.

Income inequality is a growing concern for regulators because it brings adverse consequences towards social stability, institutional stability and economic performance. One of the popular ways to reduce income inequality is through the implementation of Value Added Tax (VAT) despite of many criticisms on its regressive nature. Hence, using a wide data range from 1984 to 2014, we study the impact of VAT on income inequality in both developed and developing countries. Besides, this is the fi rst study that seeks to focus on the moderating role of country governance in enhancing the effect of VAT on income inequality. We use the Generalized Method of Moments (GMM) to overcome the endogeneity, autocorrelation and heteroscedasticity issues. The results suggest that the VAT reduces income inequality but the positive effect is contingent upon the existence of a set of good country governance. Countries that have higher quality of bureaucracy, greater democratic accountability, high government stability, effective law and order, low political risk and favourable socioeconomic conditions stand to benefit more from the VAT system in terms of narrowing the income inequality. Therefore, we conclude that better institutions improve the tax collection and public service delivery, which is a crucial element in achieving the economic objective of narrowing the income gap between the wealthy and the poor. This is particularly true in developing countries. Further, the governments in developing countries need to effectively manage the degree of socioeconomic pressure that could distract them from implementing social and economic policies to eradicate poverty and raise the income level of the poor segment of society. © 2018, Technical University of Liberec. All rights reserved.

and keywords New methods of combating VAT evasion The topic of this work is the rating of the current situation regarding value added tax evasions, which rates the situation de lege lata, identifies its shortcomings and proposes de lege ferenda solutions that could prevent or at least reduce such evasions. The theses also shows practical examples and tries to present situations that can actually occur in the environment of taxes. The first chapter is focused at general description and introduction to the topic of value added tax, while it is very briefly explaining its basic design elements. It also outlines the nature of tax evasion. The second chapter focuses on the limits of financial administration, which lie mainly in its limited staffing capabilities. The chapter emphasizes the need for automation and explains its practical benefits, outlining the basic framework of most tools to fight against tax evasion. The third chapter describes specifically the issue of the so-called control report, points out its predominant strengths and presents it as one of the successful tools in the fight against tax evasion. At the same time, however, the shortcomings of the current legislation are rated and de lege ferenda solutions are proposed. The fourth is focused at the issue of the so-called electronic...

Supply of electronic services from VAT perspective Abstract Taxation of the digital economy is a very topical issue of current legal regulation. Taxation naturally includes the value-added tax as well. Value-added tax faces new challenges, in particular cross-border transactions unrestricted by time and space. Value-added tax in supply of electronic services is an important part of this issue. It was important to sufficiently define, firstly, the notion of electronic services in VAT for purposes of the special legislation applying to the supply of electronic services. The positive and negative enumerations of electronic services together with the definition of electronic services by EU law are key to determine the notion of electronic services. The definition is based on automation and minimal human intervention needed to supply the service. To have a deeper understanding of the term, it is necessary to examine complementary explanatory documents, such as Working papers and Guidelines of the VAT Commission. Especially, the definition of minimal human intervention, which must not be exceeded in electronic services, is essential and difficult to interpret. The area of special substantive legislation concerns mainly the place of supply of electronic services. After a long development, the legislation matured...

(v anglickém jazyce) The Master's Thesis "Proving the title to value added tax deduction" is focused on the explanation of rules and characteristics of a specific area of proving in the administration of taxes, which is undoubtedly represented by proving the title to value added tax (VAT) deduction, this Thesis is also focused on identification and solution of disputed issues related to this area. First of all, VAT and its deductions are dealt with in general, namely in the scope necessary for the issues under analysis. The Thesis then analyzes in detail the conditions necessary to the title to VAT deduction as adherence to these conditions is mainly being ascertained within the process of proving. Having the necessary starting points been thus defined, the title to deduction is comprehensively and critically analyzed wherein the biggest attention in this regard is paid to the distribution of the burden of proof between the taxable entity and the tax administrator as well as to the content and scope of this burden of proof. In this context, many problems are also pointed out which are faced by the decision-making practice, including their possible methods of solution. One of them is related to proving the supplier of the taxable supply and a fully independent part is focused on this issue as the...

This bachelor thesis is mainly focused on corporate tax, property tax, vehicle excise duty, value added tax and excise tax on mineral oils of an agriculture company. One more of the issue is the application of the tax refund on mineral oils used for agricultural primary production. The methodology of calculation of individual taxes is described. Individual amounts of taxes are analysed and compared. The comparison of the individual amounts of taxes and the subsequent assessment shows whether the individual amounts of tax are the same or change over the time. The data from the period 2016-2018 are used for the analysis. The conclusion consists in assessment of the total tax burden of the company, the approximated change for the following period.

The diploma thesis deals with the creation of transaction and tax model for an international yachting competition organized in Croatia. As different nations have different regulations and taxes on monetary transactions, this thesis aims to streamline this process. In thesis are defined and classified all taxable transactions made by various entities involved, with respect to the regulations of each state involved, as well as international regulations. After identifying the specifics of each transaction, transaction and tax model adhering to all relevant regulations is created. The thesis also contains a draft of the economic and contractual setting of the competition.

This work is dealt with a purchase of real estate concern. It is focused on the contracts which are concerned this problematic. This work explored why the cadastre of real estate is important, which laws the transfer of real estate are tied to and how the commitments are ensured or confirmed. A significant part of the work are taxes such as tax on real estate or value added tax which are connected to the purchase. To gain the data the questionnaires are used. The employees of the real estate agencies answered which strategy their agency are had or how many the real estates are sold during the year. The other questionnaires are filled by people who are either owners of the real estate or those who have experience with real estate agencies.

This thesis deals with the Value-added Tax (VAT) of a legal entity. It is chosen to be a hypothetical professional used car dealership. Firstly, Czech VAT theory and laws are summarized together with EU rules for intra-community business including Reverse Charge rules. Then, usage of a special regime under the § 90 of the VAT Act for used car dealing is explained and its relation to VAT declaration and VAT statements is described. The presented theory is applied to the operation of the hypothetical used car dealership. Used cars are purchased either from a Czech / Non-Czech EU citizen or a Czech / Non-Czech EU legal entity at first. The cars are subsequently sold to similar entities with and without usage of the special regime. Finally, all described VAT possibilities are compared and optimal VAT options for used car dealerships as well as for their customers are recommended.

This thesis deals with the consumption taxes changes in the Member States of EU in relation with the harmonization process. Its goal is to find out via chosen indicators, whether the influence of the harmonization processes in an area of value added taxes and excise duty, brings Member States of EU closer in an area of consumption taxation. As the main method of data processing is used the cluster analysis for which three indicators of tax burden are selected. Via analysis the cluster processes are used in selected years 2000 and 2017. All Member States are included with the exception of Croatia and that is because absence of the data. The data that are used in the cluster analysis are extracted from the Eurostat and from the database of European Commission. The states are divided according to the similarity of taxation into particular clusters. The results are presented in a form of graphical outputs the so called dendrograms. The conclusion is comparison of researched years according to the harmonization process. According to the cluster analysis results gained via selected consumption tax indicators, there is no converge occurring in 2000 to 2017 between original EU-15 states and the new Member States which have joined EU in 2004 or later.

The presented diploma thesis deals with VAT rules applied to supply of services as settled by the VAT directive. The main aim of the work is to analyze the application of the VAT law by Czech Republic, France and Slovakia. The work also describes how the selected countries have made use of derogations and compulsory provisions. The taxation of services is described according to national legislation in force on 31/07/2019.

Taxes are the most important revenue of the public budgets. The state dedicates great alertness to their right collection. In the area of value added tax, handing in control statement and introducing electronic record of sales, among other things, bring a contribution. The aim of this thesis is to assess effects of these instruments in connection with changes in VAT collection in the Czech Republic. The theoretical part brings a description of individual instruments that are used to increase VAT collection - tax rates, reverse charge, security orders, recapitulative statement, control statement, electronic register of sales. In the practical part the contribution of the adopted measures is surveyed on the basis of estimations and analyses. The effect of the control statement is calculated on the data about excessive deductions. Common influence of the instruments is investigated through analyses of VAT collection and final consumption, it comes to a calculation of possible impacts of the implemented measures. The thesis captures above all the period between the years 2015 - 2018 when the same VAT rates are valid and so computations are not influenced by rate change.

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.

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.

The thesis deals with impact of indirect bonuses for companies. The first part of the bachelor thesis analyses and evaluates problematic sections of indirect bonuses. It includes accounting, value added tax, income tax, inventory valuation and cash-flow. Empirical part focuses on a chosen business company which faces with indirect bonuses. The individual economic operations of this selected company were analysed and conclusions were drawn for improvement, especially accounting and inventory valuation. The results of this bachelor thesis can be summarized to the general level and can serve as guidance for other companies which face with indirect bonuses.

Polzer, M. Taxation and accounting aspects of societies. Diploma thesis. Brno. Mendel University in Brno, 2018. The diploma thesis examines the application of value added tax to societies, that are taxable persons, but they did not exceed the turnover for compulsory registration. For selected societies is considered voluntary registration with two pricing methods of provided goods and services and is assessed their impact on the economic result. The diploma thesis deals also with the transition of simple accounting to double-entry, which is the consequence of voluntary registration for value added tax. For the transition to double-entry accounting also examines the impact on corporation income tax. The diploma thesis also examines the electronic registration of sales and its influence on the economic of the societies. On the base of the results are set conclusions and recommendations for societies.

This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.

Urbanová, P. The compliance costs by micro and small businesses. Diploma thesis. Brno: Mendel University in Brno, 2018. This diploma thesis deals with the compliance costs of taxation incurred by micro and small businesses that use the external processing of accounting and taxation. From a tax point of view, it focuses on corporate income tax and value added tax. In the first part of the thesis, the taxes and the compliance costs of tax-ation are characterized and this part deals with the categorization of accounting units and the results of similar research too. The next part of the thesis describes the companies, methodology approach and the results of the determination of the compliance costs of taxation for each tax from different aspects of the division of enterprises. Finally, an econometric analysis is done.

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.

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.

Bachelor thesis is dedicated to issues connected with electronic record of sales and the subsequent evaluation of its impact on revenue of the Czech Republic’s state budget. For this purpose, the Difference-in-Differences method is applied on value added tax data. This method is used to estimate the impact of intervention using counterfactual data representing the presumed development of subject in case of not providing the intervention. The impact estimation of the ERS is also carried out by testing the structural break in monthly data of VAT collection. The estimated results confirmed the reported benefit of this instrument to the state budget revenue, specifically VAT collection, but the exact value of its impact cannot be clearly determined.

The subject of the bachelor thesis is compliance costs of taxation, which are incurred by taxpayers because of tax system existence. The main aim of the thesis is to quantify the compliance costs primarily from time perspective and subsequently in monetary units. The analysis was performed for the year 2016 for value added tax and for corporate income tax. Based on a questionnaire survey, compliance costs of individual respondents were identified. Only the so-called ordinary compliance costs were considered, without taking into account bookkeeping costs and external advisory costs. The ratio of compliance costs on the final average corporate income tax paid is 2.39 %. The share of VAT compliance costs on the final average tax paid is 1.38 %, in terms of profit before tax the share is 0.85 %. The average total compliance costs for the taxes under review amount to CZK 195 thousand per year.

Příspěvek se zabývá institutem kontrolního hlášení v režimu zákona o dani z přidané hodnoty, a to ve světle rozhodnutí Ústavního soudu České republiky In my article I deal with the institute of the review statement in the regime of the Value Added Tax Act, namely in the light of the decision of the Constitutional Court of the Czech Republic.

Koňaříková V., VAT Application in Trading within EU and Third Countries to a Se-lected Company. Bachelor Thesis. Brno: Mendel University in Brno, 2016 This Bachelor Thesis deals with a VAT application in trading within EU and third coun-tries to a company CLIMAX, a. s. The tax terms with a focus on VAT are explained in a theoretical part of this Thesis. According to their territorial scope, the financial deals are divided into the Czech Republic, the EU countries and the countries out of the EU, and the rights and duties resulting from the company trades are indicated. A company trad-ing and a subsequent proposal of an in-house guideline for this company are shown in a practical part of this Thesis.

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.

Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.

Skotáková, Z. Electronic records options of trader. Bachelor thesis. Brno: Mendel University, 2016. Bachelor thesis engages in electronic record options of trader. Theoretical part explains overview about trade business and way of keeping the records. This part explains tax records, value added tax and system of electronic records of sales. Practical part evaluates options of existing programs for electronic records. In this bachelor thesis is my own solution of electronic records solved with program MS Access.

Bachelor thesis examines VAT revenues in the EU and retail turnover taxes in the US (also sales tax). The reader will find an analysis of the transfer tax regime, its influence on the VAT collection in the Czech Republic, the analysis of the retail turnover tax and the subsequent comparison of the two tax systems. The comparison shows that the administrative burden on taxpayers of both tax systems under review is comparable. The work concludes that the VAT revenue from GDP is significantly higher in the EU than the US tax revenue. On the other hand, the VAT revenue in selected EU countries compared to total tax revenues is lower than the income from US sales tax on total tax revenue. This is mainly influenced by the differing structure of tax revenues of national budgets in the EU, unlike in the USA, where income tax almost does not flow into state budgets.

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.

The thesis focuses on the accounting and tax perspective of employee benefits. The opening section of the work contains basic definitions of terms related to renumeration of employees and describes legal regulations of benefits especially within the Labour Code and Act on Income Tax. The part dedicated to tax solution of employee benefits examines possibilities of tax optimization for employees and employers. Further it includes also an analysis of judicial decisions of the Supreme Administrative Court related to tax disputes between the tax authorities and employers. The final part focuses on comparison of financial reporting according to the International Accounting Standards specifically IAS 19 and Czech accounting legislation.

Diploma thesis will deal with the Control Report as a tool to suppress and prevent evasion of value added tax. The aim of this work is to analyze this tool to evaluate the intensity and efficiency. In the first part of this work are laid theoretical basis for the analysis of the selected instrument. This is a presentation of the operating principle of the VAT legislation, next what is the value-added tax, introduction of the concept of tax evasion, and his form at present, continue to the definition of Control Reports, along with other tools in the fight against tax fraud in the Czech Republic and the European Union. The second part will deal with practical work site Control Reports, its analysis, comparing the planned contribution of the real benefits, demands clarification of its implementation by the tax administration and by the taxpayers.