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Relevant bibliographies by topics / Mezera na dani z přidané hodnoty

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Academic literature on the topic 'Mezera na dani z přidané hodnoty'

Author: Grafiati

Published: 28 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Mezera na dani z přidané hodnoty"

1

Sobotovičová, Šárka. "KNOWLEDGE OF CZECH ENTITIES ABOUT THE COMPULSORY REGISTRATION IN THE CASE OF THE VALUE ADDED TAX." Acta academica karviniensia 13, no. 2 (June 30, 2013): 94–102. http://dx.doi.org/10.25142/aak.2013.029.

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Dissertations / Theses on the topic "Mezera na dani z přidané hodnoty"

1

Kašpar, Tomáš. "Kvantifikace a srovnání daňových úniků na dani z přidané hodnoty ve vybraných zemích Evropské unie a odhad daňové mezery." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444244.

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The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.

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2

Marešová, Veronika. "Didaktická analýza učiva o dani z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198399.

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This thesis deals with the didactic analysis of the curriculum on Value Added Tax, which is taught in the subject of economics at the business academies. The thesis is divided into four parts. The first part is devoted to the description of secondary vocational education in the Czech Republic and the general characteristics of the subject of economics. This introduction is followed by the part, in which it is done processing the curriculum of the Value Added Tax as a theoretical basis for teaching. In the next part of the thesis are designed practical examples used to verify and practice students' knowledge. The final part focuses on the design process each selected classes and their specific form and structure.

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3

Lišková, Svatava. "Zhodnocení institutu nespolehlivého plátce při eliminaci úniků na dani z přidané hodnoty." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-261423.

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The Financial Administration of the Czech Republic uses different instruments and procedures in struggle against VAT evasions. The most important instrument used today is the so-called Institute of Unreliable Tax Payer. The dissertation is focused on basic principles of the Institute of Unreliable Tax Payer, discovering its deficiencies and making suggestions for improvements. The main emphasis is placed on critical view of each standard of the Institute of Unreliable Tax Payer. Finally the dissertation evaluates the Unreliable Tax Payer implementation in VAT evasion.

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4

Houdek, Leoš. "Transpozice a implementace vybraných ustanovení legislativy EU o dani z přidané hodnoty do českého práva." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165521.

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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.

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5

Juračková, Petra. "Aplikace DPH ve sdružení bez právní subjektivity." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9187.

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The theme of this diploma thesis is "Application of Value Added Tax (VAT) in Association without Legal Personality". The thesis focuses on such type of association that is mainly used by entrepreneurs-individuals for the purposes of their consistent gainful activity. This type of association is the most common in practice. The thesis is divided into three chapters. The first chapter is theoretical and provides with a general view of the legal frame of the association without legal personality under the Civil Code which represents the main basis for the application of the Law of VAT. Association participants who have the status of VAT taxpayers are obliged to observe general VAT rules, but there are some exceptions. The second chapter of the thesis is dealing with the analysis of legal regulations of the association without legal personality governed by the Law of VAT. With regard to the fact that these legal regulations are insufficient, the diploma thesis should offer proposals for making them better. So that the legal certainty of association participants could become higher.

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6

Pavlíčková, Michaela. "Zaměstnanecké benefity." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162246.

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This thesis deals with employee benefits. The first part is focused generally on employee compensation, division of benefits and their legal regulations. The main part of thesis describes employee benefits from the point of view of accounting and taxes -- contribution for meals, non-alcoholic beverages, private use of company cars, contributions to the pension and life insurance, extra holidays, education of employees and gifts for employees. In conclusion, benefits are analysed in a selected company.

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7

Štefka, Vojtěch. "Specifika režimu DPH pro oblast elektronického prodeje počítačových her." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417408.

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Master´s thesis deals with the issue of VAT for electronic sales of computer games. The thesis contains a theoretical definition of basic concepts with subsequent identification of relevant business sector including obligations in the area of VAT which are relevant to a defined range of entities. Practical part consists of the methodology containing procedures and recommendations concerning the fulfilment of VAT related obligations. The methodology is intended for domestic taxable persons providing electronic services for non-taxable persons from around the world.

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8

Klouparová, Iveta. "Zaměstnanecké výhody podle českých předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193377.

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The thesis deals with the topic of employee benefits in the Czech Republic. At first, the thesis sets employee benefits to specific area of the company, which is an in-house social policy of the company. Following part deals with the legislative framework, which regulates the providing of these benefits in 2015. The thesis includes a chapter describing the employee benefits, their structure and their various distribution systems. Analysis of the trends in the provision of employee benefits creates another part of the thesis. Three types of employee benefits are analyzed in detail: meal allowances, educational allowances and contributions to employees' pension savings. In the conclusion of thesis is explored the whole system of employee benefits used in the company Siemens Ltd., where are analyzed its individual benefits and includes evaluation of a questionnaire.

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9

Krejčík, Martin. "Dlouhodobá hmotná aktiva v účetním zobrazení se zaměřením na daňové souvislosti." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264563.

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This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.

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10

Korvasová, Pavlína. "Vybraná specifika DPH pro příspěvkovou organizaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224009.

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The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.

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Books on the topic "Mezera na dani z přidané hodnoty"

1

Drábová, Milena. Zákon o dani z přidané hodnoty: Komentář. 3rd ed. Praha: Wolters Kluwer Česká republika, 2010.

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2

Bárta, Jan. Zákon o dani z přidané hodnoty: S komentářem. Plzeň: A. Čeněk, 2011.

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