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

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Published: 28 June 2021
Last updated: 1 February 2022

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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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11

Janoušek, Tomáš. "Porovnání řešení legislativních požadavků v ERP systémech a návrh řešení mimo ERP systémy." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359231.

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Master thesis is focused on how a change of Czech law affects functionality of information systems. Content of the work is describing a reactions of information systems suppliers to keep functionality with a current law. Thesis is focused on ERP systems especially SAP, Microsoft Dynamics and Helios. Defining of a new functionality is done by analyzing Value-added tax act, Electronic records of sales act and Accounting act. According to the change of accounting act we develop ad hoc application to keep duty defined by law.
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12

Sejkora, Tomáš. "Finančněprávní nástroje boje proti únikům na dani z přidané hodnoty v prostoru Evropské unie." Doctoral thesis, 2017. http://www.nusl.cz/ntk/nusl-367691.

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This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...
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13

Vaner, Dana. "Režim přenesení daňové povinnosti a institut kontrolního hlášení v zákoně o dani z přidané hodnoty." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-353897.

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The final thesis deals with the amendment of Act no. 235/2004 Coll., Value added tax Act, as amended, which extends the reverse charge and introduces new institute of review statement. The aim of the thesis is to evaluate the new regulation in terms of its suitability and potential benefits and also in terms of its failings and disadvantages. Concurrently the thesis focuse on the evaluation of the impact of extending the reverse charge and introducing the institute of review statement on the fight against value added tax evasions, which are represented mainly by carousel frauds. The thesis is divided into three chapters. The first chapter describes the basic characteristics of value added tax as an indirect tax, based on the principle of paying the tax on output and consecutive application of the deduction, and further discusses the basic structural elements of the tax. The explanation focused on the value added tax frauds is given at the end of the firts chapter, where is detailly described the functioning of the carousel frauds with cross-border element, which are becoming more important. The second chapter deals with the reverse charge in form in which applied until 31st December 2014. There is an interpretation of transactions which falled under this special mode in terms of European...
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14

Pavlíčková, Monika. "Uplatňování zvláštních režimů dle § 89, § 90, § 92 zákona č. 235/2004 Sb., o dani z přidané hodnoty." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-166339.

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15

Semerád, Pavel. "Podvody na všeobecné spotřební dani u pohonných hmot." Doctoral thesis, 2014. http://www.nusl.cz/ntk/nusl-425110.

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The dissertation deals with value added tax fraud on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which do not allow honest parties to compete. Therefore, the Czech Republic in the year 2010 asked the European Commission about the possibility of introducing a reverse charge for fuel. The request was rejected. The aim of the dissertation is to create a methodological tool for the early identification of potential tax fraud on value added tax. Another goal is to propose solutions that can effectively help reduce fraud on a selected commodity market. The theoretical part presents the approaches of authors dealing with economic crime, judicature of courts and expert reports. On the basis of this knowledge an area in which it is possible to propose solutions to the problem was defined. The goals are met in several stages. First, by analysing market various entities involved in fuel trading are characterized. Information about trading practices is derived from interviews and a survey carried out on a sample of distributors and petrol station operators. The last stage is collection of information about available prices which are further processed. On the basis of the results obtained risk characteristics of potential tax fraudsters are given. After evaluation of price databases a methodology was created that allows determining the usual price and measuring risk zones. As the introduction of the methodology is related to legislative changes, these changes are subsequently defined. Finally, recommendations are formulated for effective use of the methodology as a tool to reduce tax fraud.
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16

Sáňková, Markéta. "Zhodnocení možností při využití slovenského modelu boje proti daňovým podvodům na DPH v České republice." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-431799.

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The thesis deals with the Slovak model of combating VAT fraud, evaluating its effectiveness and its possible use in the Czech Republic. The first part is divided into three chapters. The first chapter defines the concept of VAT gap and describes the method of its calculation. The second part is dedicated to the definition of value added tax, describe the principle of its functioning and harmonization of VAT by the EU. The content of the third chapter is a definition of tax fraud and tax evasion including their forms, also this chapter deals with their causes. The second part deals with the description and evaluation of the effectiveness of individual measures introduced in Slovakia. Subsequently, the gap is calculated on the basis of its development and development effectiveness of tax audits for the years 2009 to 2015 is evaluated the effectiveness of our model. The content of the last part is to evaluate the possibility of using measures in the Czech Republic with recommendations for their implementation.
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17

LYSÁKOVÁ, Jitka. "Analýza zdanění příjmů právnických osob v ČR a vybrané zemi EU." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-85537.

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The focus of my diploma thesis is the analysis of the present taxation laws, with an emphasis on the corporate income tax and the value-added tax in both the Czech and Slovak Republics. This thesis provides an analysis of and methods for tax-base framing and their respective impacts on the final corporate income tax in the Czech and Slovak Republics. With respect to the value-added tax, this thesis concentrates mainly on the intracommunitary benefits as these are important for entrepreneurs for the development of foreign trade.
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