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Dissertations / Theses on the topic 'Daňová kontrola'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Kuřitka, Jan. "Daňová kontrola správce daně." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4009.

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2

Bělinová, Marcela. "Elektronická evidence tržeb jako nástroj pro eliminaci daňových úniků." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-263052.

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This thesis deals with the prevention of evasion of tax control implementation instruments, namely the introduction of electronic evidence in revenues. The first part defines basic terms as tax, inspection tool, the Tax Code, tax compliance and more. There is mentioned view of tax administration in terms of legislation. Then describes the tools for eliminating tax evasion, zoom their operating principles of electronic evidence in sales in the Czech Republic. Definition of the problem, the reasons for introducing targets entities required to record sales, the subject of electronic evidence in r

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3

Lokvencová, Markéta. "Podnikatelé v daňovém řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-433.

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Práce podává výklad zásad daňového řízení, práv a povinností podnikatelů a pracovníků správce daně. Práce je zaměřena na podnikající fyzické osoby. Teoretický výklad zákona je doplněn názornými příklady.

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4

Paulová, Alžběta. "Daňově uznatelné náklady vybrané společnosti z pohledu daňové kontroly." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383540.

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This thesis is divided into four parts, which deal with the tax deductible costs of the selected company from the point of view of tax control. Successively it describes the tax audit itself and the selected areas of tax deductible expenses, together with relevant case law. Furthermore these theoretical bases are applied to assess selected areas of taxdeductible costs for the selected entity and propose options that would eliminate the risks of such control.

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5

Hospodka, Jan. "Boj daňové správy proti daňovým únikům – přehled transakcí se spojenými osobami." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205292.

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The topic of this thesis is transfer pricing, its significance in international trade and the on-going effort to create appropriate tax rules by both international organisations and the Financial Administration of the Czech Republic. My thesis has a particular focus on a new disclosure to a company's income tax return, that is, the Overview of Transactions with Related Parties. The theoretical part of this thesis addresses the function and significance of transfer pricing in international trade as well as the current development in international and domestic transfer pricing rules. The practic

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6

Řezníčková, Veronika. "Vliv daňové judikatury na průběh daňové kontroly v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17057.

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The thesis focuses on the impact of courts tax practice on the procedure of tax audit in Czech Republic. The main purpose of the thesis was to evaluate the impact of tax judicature on the process of tax audit including the successive acts. Furthermore, the thesis should evaluate the view on tax administration of tax audit procedure reflecting the changes in judicature. The interpretation given by the judicature should be helping by illustration of the tax audit particular phases. Moreover, it should guarantee adequate level of peace to the tax subjects and tax administrators as well during thi

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7

Vatrtová, Monika. "Správy daní v ČR a ve vyspělých zemích." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197066.

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The thesis describes the tax administration in the Czech Republic and other advanced countries that are members of OECD. The subject of the thesis is analysis of the selected indicators and their comparison within the countries. The aim of the thesis is final evaluation of the indicators with respect to the efficiency of the tax administration.

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8

Burnus, Roman. "Daňové penále v České republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221973.

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Master's thesis brings the basic summary of principles and methods of tax supervision and comments development of tax penalty. Purpose of the Master's thesis is a creation of proposals for improvement tax collection and increasing efficiency of tax procedure. Increasing tax submission and liberalization of tax penalty system inspired by legislation of European union are strategic goals of thesis.

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9

Pikman, Oxana. "Komparace vývoje ekonomického chování v Rusku, v Kazachstánu a na Ukrajině." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162788.

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Master thesis was focused on comparative analysis of economic behavior on chosen population of Russia, Ukraine and Kazakhstan. The main goal of this thesis was to define basic trends of the economic behavior in the different dimensions such as history, politics, economics, law and psychology. In the beginning of the thesis was set up hypothesis concerning main factors contributed to the related topic: adaptation, control, trust and fear. Analytical part was focused on research of relationship between defined factors and the process of choosing economic behavior strategy.

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10

Maděrová, Petra. "Zákonná aplikace transferových cen v podnikové praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75689.

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The diploma paper was focused on analysis of the tools -- it means documentation of transfer pricing and advance pricing arrangement leading to the higher tax bond of tax subject, for example: in the case of tax control. The main benefit of this diploma paper consists of analysis of primary data. These data were obtained from the questionnaire as well as from the interviews oriented mainly on tax control which I had led with 2 multinational companies. The questionnaire, which I had done by myself, was sent to 46 multinational companies which their business platforms are located also in the Cze

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11

Trögnerová, Martina. "Metodika stanovení transferové ceny mezi sdruženými podniky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241599.

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Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.

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12

Molín, Jan. "Protiprávní jednání v hospodářské oblasti, možnosti jeho odhalování a prevence." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-75262.

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The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1

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13

Amrich, Peter. "Daňová kontrola." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-306077.

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The aim of my thesis is the evaluation of tax audit issues and eventually to propose changes de lege ferendae. At the same time I apply the principles of tax audit in its selected aspects. The main aim of the thesis - a complex evaluation of the tax audit - achieved through partial commentaries and evaluations, which are reflected in the titles of each chapter and by using scientific methods such as descriptive method, the method of deduction and applications, as well as the synthesis method and the method of subjective criticism. The logical structure of my thesis is accurately represented by

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14

Alexa, Karel. "Daňová kontrola." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-274699.

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15

Blažková, Vendula. "Daňová kontrola." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-299723.

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Tax audit - comparison of legislative regulation according to code of tax administration and code of tax procedure Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to tax audit. The reason for my research is the fact that in the present, two codes concerning tax administration are being in force. The first one - Act No. 337/1992 Coll., as subsequently amended, Code of Tax Administration - is currently effective. Due to the fact that this code was prepared and approved in the hectic nineties of the last century, it has been suffering of seve

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16

Václavík, Petr. "Daňová kontrola." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-313175.

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59 Tax Search - English summary The aim of this work is to describe the basics of tax search of Czech tax authorities in view of new tax procedure act, and jurisdiction. In 2011 a new Tax Procedure Act has come into operation. It affects all tax procedures including tax search. It has established new principles of tax procedures, and has also included some jurisdiction. However, it has also established some new questions, that must be sold by new jurisdiction. Tax search is a specific procedure how government, using its special agencies - usually Tax Authority Offices, monitors declared taxes.

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17

Skálová, Eva. "Daňová kontrola." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-372885.

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The subject of this diploma thesis is the tax control which can be classified to the financial law sector. The aim of the thesis is a basic description and introduction to the tax control. During writing my diploma thesis I used legal regulation from several legal branches to clarify the tax control and I considered them in the (mutual) context related to the topic of the tax control. For the comprehensive solution of the tax control issue it was also necessary to apply related judicial decisions and literature. I described the findings concerning the tax control in the diploma thesis by using

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18

Kounková, Vendula. "Zvyšování účinnosti daňové kontroly." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-94580.

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19

Špírková, Taťána. "Daňová kontrola z pohledu zásad daňového řízení." Doctoral thesis, 2017. http://www.nusl.cz/ntk/nusl-267921.

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The tax audit can be defined as one of the practices of the tax authorities modified by Act No. 280/2009 Coll., the Tax Code. The aim of the tax audit corresponds with the basic aim of the tax administration, which is primarily to establish correctly a tax assessment. This dissertation is focused on the tax audit from the perspective of the fundamental tax administration principles. The presented dissertation is divided into nine chapters, most of which are further subdivided. The first chapter is focused on the determination of the tax audit. In the second chapter, the attention is paid to th

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20

Bílý, Jakub. "Daňová kontrola daně z příjmů právnických osob." Master's thesis, 2006. http://www.nusl.cz/ntk/nusl-265781.

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21

Krejčová, Zuzana. "Změny ve správě daní v souvislosti s přijetím daňového řádu." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-166984.

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22

Diviš, Jakub. "Problematika daňové kontroly a specifika komunikace se správcem daně." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-429381.

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The diploma thesis deals with issues of tax inspection and communication with the tax authority. The theoretical part of the diploma thesis defines the basic concepts needed to analyze the tax inspection. The second part of the diploma thesis includes an analysis of the tax inspection and the communication with the tax authority. Based on this analysis is identified the main problems in the tax administration, and afterward proposed solutions to the main problems.

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23

Pokorná, Zdeňka. "Daňová kontrola a její účinnost od 1. 1. 2011." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-167680.

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24

Veselá, Lenka. "Kontrolní systémy ve finančním právu." Doctoral thesis, 2012. http://www.nusl.cz/ntk/nusl-305952.

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CONTROL SYSTEMS IN FINANCIAL LAW RESUME JUDr. et Mgr. Lenka Veselá The proposed thesis deals with control systems, focusing on financial law. The theme of this work was chosen with regard to the current situation in society, taking into account the global economic crisis. Monitoring is an inseparable part of every well -functioning state therefore it is important to keep eye on this very rigorously and also address a further specifies control. Control is dynamically evolving topic that is still actual and cannot be found any area of human life, where it is not needed. As applied in a wide rang

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25

Dunda, Pavel. "Průběh daňové a dotační kontroly." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-87327.

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26

Peláková, Andrea. "Některé aspekty daňové kontroly." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-306924.

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My dissertation deals with some aspects which are connected with tax kontrol. The main point of my paper is to give a detailed description od selected aspects nad to compare thme according to an old and a new version of legal acjustment. An introductory chapter pays attention to defining tax control. Following chapters deals with the opening of tax kontrol, repeated tax kontrol, periods for tax setting, kontrol report and means of protection dutiny the tax control. My own practical experience with tax kontrol is written about in the last chapter.

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27

SEDLÁČKOVÁ, Vendula. "Implementace E-Auditu do problematiky kontroly daně z příjmů právnických osob." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-50731.

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The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims of

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28

Trubač, Ondřej. "Penále jako důsledek daňové kontroly." Doctoral thesis, 2009. http://www.nusl.cz/ntk/nusl-278649.

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29

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 des

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30

Schwarzová, Lucie. "Vybrané postupy při správě daní." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-353318.

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Chosen Activities Relating to Tax Administration The subject-matter of this thesis is legislation of activities relating to tax administration, specifically mostly tax inspection and procedure to remove doubt. On 1st January 2011 the tax code took legal effect and it regulates these activities in more details than it was in the administration of taxes act. The goal of this diploma thesis was to describe and analyze current legislation of these institutes, to mention the reasons of creation of this regulation, to point out the gaps which appear in tax code and to suggest their possible solution

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31

Flaška, Petr. "Reverse charge a kontrolní hlášení v právním režimu DPH." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-389182.

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In my thesis I first explain taxes as a general institute, including their history. For better understanding of the following text I point out the progressive development of the berthing system. State apparatus with a growing social system comes with constantly higher and especially more detailed tax collection system. Countries, due to the need of implementing their budgets, must punish tax evasion and fight dishonesty in business to enable more capable and more honest entrepreneurs to compete with each other and therefore not to support incompetent, dishonest, and increasingly "cheekier" sub

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32

Kotrba, Karel. "Daňové úniky v oblasti nepřímých daní." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-348229.

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This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech

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33

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

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34

Liška, Milan. "Právní aspekty boje proti daňovým únikům." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-267027.

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Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and al

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