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Dissertations / Theses on the topic 'Daňová hodnota'

Author: Grafiati
Published: 4 June 2021
Last updated: 3 February 2022

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1

Týřová, Jana. "Daňová zátěž podnikatelů fyzických osob." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-260277.

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The present thesis deals with the issue of tax burden on entrepreneurs natural persons. A complex analysis of the relevant current legislation is carried out, with special focus on the Act No. 586/1992 Coll., On Income taxes, as amended, and Act No. 235/2004 Coll., The Value Added Tax, as amended. Tax burden is looked at from a narrower, financial perspective, as well as from a wider perspective by looking at non-financial aspects such as the duties and regulations imposed by the bureaucratic state machinery, complications with registering for tax etc. The financial burdens analysed here inclu
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2

Polehňová, Silvie. "Daňová harmonizace a koordinace v EU u daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201630.

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The tax harmonization in the European Union is focused on indirect taxes, primarily on value added tax. The value added tax was established as the all-European tax, used for financing the budget of the European Union and it can be found in the taxation system of every member state of the European Union. The tax harmonization of value added tax is taking place since its establishment. The thesis is focusing on the harmonization of the value added tax. The aim of the thesis is to find out the level of harmonization of value added tax on the internal market of the European Union and if there exis
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Luňáčková, Irena. "Daňová evidence u plátce DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3835.

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The diploma thesis deals with tax records and with value added tax. Who leads the tax records, the legislation, the documents in the tax records, tax records of revenues and expenditures, liabilities, accounts receivables, inventories and fixed assets. Legislation of VAT, who is subject obligated to VAT, tax documents, the taxable and exempt benefits, the right to deduct VAT, the application of VAT in the country, application of VAT in the EU, application of VAT with the third countries. Complex example, which serves as a realistic example of keeping tax records in Excel and how to calculate a
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4

Procházka, Jan. "Dopad změn sazeb daně z přidané hodnoty na míru inflace." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-316010.

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The value-added tax has significant fiscal and monetary effect. This tax has the largest portion of revenues from all taxes in the tax system to the state budget all European Union members. From this perspective, it is a key element for the national economy. The specific characteristic of the value-added tax affects the price of almost every goods and services in the European Single market. The initial implementation and tax rate change have effect on the inflation rate, which reflect and indicate about economic situation. The tax rate changes lead not only to different tax incomes, but also t
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Dědinová, Pavla. "Optimalizace daňové povinnost podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358891.

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This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes
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6

Pokorný, Stanislav. "Daňové dopady přemísťování obchodního majetku plátce daně z přidané hodnoty po území Evropské unie." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-2899.

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Cílem diplomové práce je nalezení daňově optimálních řešení při přemísťování obchodního majetku mezi členskými zeměmi Evropské unie z pohledu plátců DPH. Ačkoliv šestá směrnice definuje obecně samotný institut přemístění, prakticky neupravuje jednotlivé možnosti zjednodušení (konsignační sklad, ?call off stock?). Výsledkem mojí analýzy je zjištění, že více než třetina členských států možnost zjednodušení nepřipouští. Většina států umožňuje využít zjednodušeného režimu v rámci ?call of stock? dodávek. Pouze Lucembursko a Belgie pak připouští zjednodušený režim jak pro ?call of stock? dodávky ta
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7

Prokeš, Jakub. "Daňová specifika úpravy pronájmů v podmínkách NOZ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-234807.

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This diploma thesis addresses a range of issues concerning leases in terms of the New Civil Code (NCC). The first part of the work introduces the changes in NCC, as well as taxes affecting leases. The remainder of the study provides an analysis, solutions, and application of the changes to selected case studies, while the final outcome of the study is the actual analysis of the selected points of the tax issues.
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8

Kožnarová, Hana. "Harmonizace nepřímých daní v Evropské unii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223501.

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The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic to the EU. It analyzes changes in harmonization with the focus on value added tax and its impact on businesses. The aim of this thesis is on a sample of respondents using a questionnaire to find out how the businesses look at this problem, which the harmonization of indirect taxes directly concerned.
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Jelínková, Blanka. "Optimalizace daňové povinnosti ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72731.

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The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance wi
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10

Horká, Alžběta. "Zaměstnanecké benefity (účetní a daňové hledisko)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75617.

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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.
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Vobořilová, Michaela. "Účetní a daňové aspekty automobilu při podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360334.

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The focus of this work is to look closer at the car in business, both from the accounting perspective and the tax one. The term "car in business" means the one that is used in the business operation, not the car defined as goods. First of all the thesis deals with the basic terms in relation to the vehicles. Then the car is described as a long-term tangible property (asset). The ways of car´s acquisition follows together with the determination of the entry price of the vehicle. There is also a chapter devoted to the reduction and increase of the vehicle´s value, namely technical appreciation,
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Slavíková, Denisa. "Zhodnocení vývoje příjmů státního rozpočtu v závislosti na výběru daní." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-256851.

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This thesis is devoted to the analysis of state budget revenues, depending on the collection of taxes. In the first part they are characterized theoretically public finances, their principles and public functions that are key to understanding the functioning of the state and needs of the state budget. The following chapters in the theoretical part describe the budget system, as its policies, budget process, budget structure and not least the state budget, including the definition of revenue and expenditure sided. In the end of the tax they are characterized by their functions, sorting, princip
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13

Doležel, Tomáš. "Daňové aspekty bankovní činnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72834.

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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.
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14

Kazdová, Hana. "Optimalizace daňové povinnosti v podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193589.

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The Master's thesis is concerned with optimizing the tax costs and tax expenditures of sole proprietor or legal entity businesses. Main objective of this thesis is to introduce the tax cost and tax expenditures, which can be optimized, as widely as possible and to analyze the most important methods of tax optimalization relevant to most business entities. To achieve this objective the thesis is divided into theoretical and practical part. The theoretical part is focused on a definition of tax, tax system of the Czech republic including more detailed descriptions of income taxes and value added
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Králová, Marie. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162244.

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This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight agains
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Vyletová, Eva. "Optimalizace metodiky pro vykazování hodnoty dlouhodobého majetku z hlediska účetního a daňového." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-262737.

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The thesis is focused on reporting the value of fixed assets from accounting and tax point of view. The thesis includes a focus only on tangible and intangible assets as there is no occurrence of the data for long-term financial assets in a business entity that provided the necessary data and information for this thesis.The thesis is divided into two parts, the first deals with theoretical basis and the second with the thesis itself. The theoretical basis of the work is carried out systematically on the basis of study of the literature and relevant existing accounting and tax legislation deali
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17

Pinďák, Adam. "Zavedení přenosu daňové povinnosti na vybrané zboží." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264590.

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This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementatio
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18

Kořínková, Lucie. "Daňové aspekty automobilu v podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205993.

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The aim of this thesis is to compare the benefits of the vehicle acquisition for businesses on a financial leasing or a loan. The theoretical part is in greater detail focused on the current state of the legislation on tax and non-tax obligations of businesses associated with the acquisition of a vehicle. The theoretical part also briefly describes two systems of EU countries which tax their cars based on the CO2 production. The practical part of this thesis is a model example which compares the economic advantages of a financial leasing and a loan. The results are also being compared with the
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19

Stome, Martina. "Daňové aspekty nájmu a prodeje nemovitých věci." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-206180.

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The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. I
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Stárková, Hana. "Analýza vývoje daně z přidané hodnoty v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192958.

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The main aim of presented thesis is an analysis of value added tax since its existence until 2013. The first part consists of tax theory and general explanation of tax terminology. The next part describes tax system in the Czech Republic. However, the last two captures are the most important parts. The first capture of these two summarises the changes in the tax rates within the specific time frame and the consequences on the individual users, the consumer prices and state income. The second part concentrates on tax evasion problem and its prevention. There is also a list of noticeable tax eva
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Neradová, Jaroslava. "Vyhodnocení dopadů změn sazeb DPH v České republice." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259227.

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This thesis deals with value added tax, which is important source of revenues to the state budget and also the most widespread tax due to universality. The literature research describes structural components this tax including total introduction of whole tax system and also it is provide analysis of legislation applicable in the Czech Republic. On this basis system of value added tax is characterized, in order to define the basic concepts and principles necessary for a deeper understanding of the issues. For a comprehensive view the thesis also captures bookkeeping of different cases regarding
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Lichterová, Markéta. "Je daňová politika u cigaret v kontextu zemí EU účinná?" Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264314.

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This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxa
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23

Hronová, Lucie. "Evropská daňová legislativa z pohledu výjimek přidělených jednotlivým členským státům EU v oblasti DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-17109.

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The value added tax has been adapted by various legal instruments of the European community (regulations, directives, decisions etc.) which are used to harmonise this tax. Together these documents establish "the common system of VAT". The time definition of this system is not simple, because of newly ratified legal instruments that are reacting to both Community requirements and the current economical situation. At the present time, combating tax evasion is the fastest developing part of the common system. Tax evasion is significantly reducing revenues of the whole Community by reducing the re
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Vápeník, Jan. "Optimalizace daňové povinnosti právnické osoby." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162610.

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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 th
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Červenková, Jana. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151502.

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The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.
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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
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Kohoutová, Tereza. "Daňové podvody v oblasti DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206754.

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The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.
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Jíša, Pavel. "Daňové aspekty používání automobilu v podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-164056.

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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.
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Pavlíčková, Radka. "Vliv daňové zátěže na obchodování s nemovitostmi." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232510.

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This thesis is focused on tax field concerning real property trading. Firstly basic terms and tax breakdown are described. Within the thesis tax impact will be comared by simulating different situations which may happen when buying, selling, rating or donation and inheritance of real estate brood over individuals and last but not leaf legal entities point of view.
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Radinová, Eliška. "Daň z přidané hodnoty v účetnictví v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197615.

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This master's thesis deals with recording VAT in accounting in the Czech Republic in accordance with the tax and accounting acts. The thesis is divided into four parts, in which is proceeded from the general definition of tax and accounting, their development into their current definition of the subject to VAT and accounting, recording VAT in the accounting into the special situation of VAT and their recording in accounting. The thesis is supplemented by graphs, tables and accounting charts for clearer recording VAT in the accounting in the Czech Republic.
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Kotrmanová, Rebecca. "Projekt rozdělení společnosti odštěpením a jeho účetní a daňové dopady." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417412.

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The aim of this thesis is to proof a significant importance for the company in line with business transformation, comes from combining accounting, tax and law knowledge. The first part of this thesis is focused on theoretical summarization of principal aspects of the transformation process of a corporation. The practical part analyzes company data and facts, which lead the management to realize this transformation project. Project of the transformation is processed in accounting based on these data. Tax consequences and possible optimization has been analyzed. The final part of the thesis conc
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Šanderová, Zdeňka. "Účetní a daňové aspekty vícezdrojového financování obecně prospěšné společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360318.

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The thesis deals with the accounting and tax specifics of multi-source financing of non-governmental organizations. The tax aspects of individual sources are ana-lysed from the point of view of corporate income tax and value added tax, both in terms of donor and recipient. Aspects of accountants are described with respect to valid Czech legislation adjusting this issue. The main aim of the thesis is to analyse the accounting and tax implications of multi-source financing of a selected non-governmental non-profit organization and to identify the critical sites resulting from the use of these re
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Kupková, Petra. "Účetní a daňové aspekty řízení územních samosprávných celků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224810.

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This thesis focuses on accounting and tax issues of local government, to develop methodologies and guidelines for a practical example in the selected village. Local government unit is introduced at the position of the tax, the recipient of tax revenues, but mainly as an accounting unit. The first part focuses on public administration, local government unit and its economy. Another chapter is devoted to legal regulations and accounting as well as tax matters. The last part is the analysis of budget revenues and expenditures of selected municipalities and way of dealing with procedures for accou
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Kohoutková, Růžena. "Všeobecný přenos daňové povinnosti jako krok k zásadní modernizaci DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193423.

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This final thesis deals with introduction of reverse charge mechanism of value added tax. The current system of value added tax has weaknesses, including carousel fraud, negative impact on cash flow of businesses and complicated rules to collect and manage the tax. Reverse charge mechanism is considered as a solution of existing weaknesses of current system. Although this regime is able to solve the mentioned weaknesses, it also has some disadvantages. Especially, it is a negative impact on cash flow of state budget which is concretely quantified in this final thesis. Other problems of introdu
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Batistová, Petra. "Analýza daně z přidané hodnoty se zaměřením na stavební a montážní práce." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-136206.

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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 as
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Skálová, Jana. "Účetní, daňové a právní aspekty přeshraničních fúzí v Evropské unii." Doctoral thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75458.

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The purpose of my dissertation was to make an analysis of factors influencing the process of the carrying out of the cross-border merger of the Czech company with the company in the European Union. Solution procedure stems from a general definition of acquisitions and mergers, their historical development, reasons for the carrying out thereof, through the picture of these processes in international standards of financial reporting up to the regulation in the European Union. When analyzing the rules for cross-border mergers within the EU, I ascertained problematic places consisting in non-final
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Matějková, Jana. "Simulace vývoje daňové zátěže při obchodování s nemovitostmi." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232772.

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The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
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Plšková, Darina. "Stanovení daňové zátěže při variantních řešeních pořízení nemovitosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241299.

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This thesis is focused on tax issue, witch relates to real property trading. In the theoretical part of the thesis I describe the basic terms and deal with individual tax, which is related to the mentioned tax. In the context of the thesis will be compared to the tax burden for selected model situations that may arise in the sale, purchase or lease of real property. This load will be examined from the point of view of physical persons, to self-employed persons and also legal persons.
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39

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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Rottová, Tereza. "Analýza vývoje příjmů státního rozpočtu z daní z přidané hodnoty: případová studie na datech České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191766.

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The analysis of data from the Czech Republic between 1993 and 2013 assesses how VAT rate changes impact VAT revenues of respective national budgets. The core focus of the paper is the application of the Laffer curve on value added tax. Using a regression analysis we analyze how VAT revenue contributions to the budget are impacted by GDP. The results of our econometric model impaly that a 1% GDP increase leads to a 0.987% increase in VAT revenues to the budget. We find, by cleansing the VAT revenue data of inflationary and GDP effects, that the highest income generating VAT rates are 23% standa
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Koprdová, Nikoleta. "Efektivita u daňového dokazování u daně z příjmu a daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360638.

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The diploma thesis points out the problem of higher than necesary compliance costs of taxation on income tax and value added tax in the proofing process and it provides an analysis of the causes of this indirect administrative costs. The thesis is focused on difficult proofing process in tax proceedure and provides most frequently required proper evidence by tax authories. Methods of analysis and synthesis from is used in the diploma thesis. These are the findings from literature, questionnaire and archive survey. The outcome of the thesis is that by consistent archiving of all proper evidence
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42

Fojtíková, Jaroslava. "Mezinárodní pronájem pracovní síly a jeho alternativy v podmínkách Evropské unie - daňové aspekty." Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-77108.

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Disertační práce se zabývá problematikou české daňověprávní úpravy tzv. mezinárodního pronájmu pracovní síly. S ohledem na velmi široký záběr této problematiky i autorčiny zkušenosti z odborné praxe je práce zaměřena na pronájem zaměstnanců směrem ze zahraničí, konkrétně členských států Evropské unie, do České republiky. Cílem disertační práce je zejména rekapitulace stávající právní úpravy daňových aspektů mezinárodního pronájmu pracovní síly, její zhodnocení v kontextu komunitární legislativy i potřeb praxe a v relevantních případech též formulace doporučení a námětů pro základní směřování d
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Němcová, Hana. "Daňová optimalizace při změně právní formy podnikání z fyzické osoby na společnost s ručením omezeným." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225015.

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This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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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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Jelínková, Petra. "Nástroje proti daňovým únikům na DPH a jejich efektivnost." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202068.

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This thesis deals with tools against tax evasion of value added tax. The main aim of this work is to analyse tools that either have been implemented in the Czech Republic and the European Union already, or, it is being planned to be introduced in the near future, and then, to evaluate their impact and effectiveness. Theoretical points and analysis of the tools take the first part of this thesis. It is a description of the principle of the functioning of value added tax, definition of tax evasion, legislative regulation of value added tax, and current forms of tax evasion. In the second part, e
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Němeček, Ota. "Vyhodnocení specifik DPH ve výrobním podniku obchodujícím se zahraničím." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-259077.

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The thesis deals with a comprehensive assessment of the impact of international trade on the VAT in a manufacturing company, which realized domestic and foreign transactions. The main goal of the thesis is analyze aspects of the VAT on the particular cases, which Ziegler Company realized in the monitored months. Based on the analysis are determined recommendations for optimizing levies of VAT under the Act 235/2004 Coll., on VAT. Analytical part is preceded by the theory, which explains the key issues. It is also used as the basis for practical use in presented examples. The end of the thesis
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Tóth, Michal. "Dopady zníženia sadzby DPH na vybrané potraviny na Slovensku v roku 2016." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264372.

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The aim of this diploma thesis is to analyze the impact of the reduction of VAT on selected groceries in Slovakia in 2016. I am comparing the composition of the consumer basket and shopping lists of end-consumers before this legislative amendment and thereafter and consumer preferences, on which products they would like to have reduced VAT rate. Then I am also analysing the impact on the consumer prices of groceries with recured tax rate and on the groceries, which composition is similar, but they are encumbered with standard tax rate. The comparative analysis has shown that the tax reduction
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48

Lacková, Lucie. "Hodnocení výkonnosti systému DPH v zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201563.

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The thesis assesses measurements of the VAT efficiency. It compares the tax quota, implicit tax rate and VAT revenue ratio. The first chapter deals with theoretical foundations for a flat rate consumption tax. Following chapters discuss the perquisites for VAT efficiency calculations (comparing actual VAT revenue and theoretical amount of tax base). Following chapters assess the above mentioned calculations, with special respect to VAT Revenue Ratio, which is analyzed in detail and to which is presented a comparison across the EU countries. The thesis further analyses Policy Efficiency Ratio (
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Kozejová, Petra. "Problematika daňových úniků u DPH na území České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150298.

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Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Foll
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Štefánková, Stanislava. "Komparace procesní úpravy správy daní v České republice a Slovenské republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224511.

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The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.
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