The thesis is devoted to the development of value added tax in the period of financial crisis in European Union. The aim of the thesis is to answer a hypothesis, if European Union member states act according to economic theories in the field of VAT tax policy. The opening chapter explains the term of financial crisis, its development in USA and spreading out to other world markets. An introduction of the most important economic theories regarding taxes, which will serve as a theoretic background for the further analysis, follows the first chapter. The process of implementation and harmonisation of VAT European Union is described in the third part. The last unit is dedicated to the analysis itself, which is done by decomposition of VAT to rates and revenues of the tax. The development is displayed by comparison of the year 2008 and 2013.

The result of this work will be the description of the historical development and the inclusion of VAT in the VAT system of taxation in Czech Republic. The thesis also explains VAT accounting and the most important concepts that relate to VAT itself. The work describes the VAT law and its consistency with other legislation. The practical part of the thesis will focus on the amendment of VAT, which came into force in 2011. The main goal is to describe the reverse-charge system and its changes between 2011 and 2012. The main objective of this work is to determine whether these changes affect the companies and how.

Thesis deals with the evaluation of the impacts of the application of the taxation and exemption on the supply and letting of immovable property. In connection with VAT deduction, the thesis focuses on the correct determination of the proportional and reduction coefficients. The work also evaluates the effects of the application of the taxation and exemption on the reduction coefficient and the VAT deduction adjustment. It also contains an analysis of the impact of the Court of Justice of the EU's and Czech court's decisions on the application of VAT on the supply and letting of immovable property. Based on the impact assessment, the author puts forward recommendations for taxable persons.

Diploma work contains general information about VAT. Further are described: VAT in European Union, import of goods, export of goods, trade services by export and import goods. All Themes are linked with VAT. All categories contains part about principles of VAT and part about booking of all operations. In the chapter about VAT in European Union is described example about change of VAT rate by Direct debit vendor. The chapter about import contains example about German VAT 0 %, which is transfered to the Czech conditions.

This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.

The dissertation thesis describes the methods of calculation of the VAT gap. VAT gap is the difference between the theoretical VAT liability in the whole economy and the accrued VAT receipts. It is expressed in relative terms to the theoretical VAT liability and it approximates the amount of the VAT evasion. The VAT gap in the Czech Republic in the years 2002 to 2010 ranges in average from 16 to 17 %. It is steadily increasing from 11 % to 26 % during the last 5 years of the relevant period. Furthermore, the thesis also analyses the determinants of the VAT gap in the EU member states in the years 2000 to 2006. The share of VAT on total tax revenues and the Tax quota were identified as main tax factors that reduce the VAT gap. On the other hand, the complexity of the VAT system, expressed by the number of VAT rates, the difference between them and the number of preliminary questions to the European Court of Justice, increases the VAT gap. Further significant factor influencing the VAT gap in the negative direction is the Corruption perception Index.

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.

The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.

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.

The purpose of the thesis is to analyse the relation between tax legislation and banking services. The thesis is formed of two parts. The first part (Chapter 1-3) covers aspects of the actual tax legislation in relation with banking services, the second part (Chapter 4-8) addresses trends which may be followed in the future regarding financial sector taxation. The thesis is composed of eight chapters. Chapter One deals with the position of banks as taxpayers of income tax, tax aspects of the banking business, tax provisions and the position of the banks as a payer of tax. The conclusions may be made that only limited pieces of income tax legislation are exclusive for banks. Peculiarities of banking transactions are reflected by accounting rules. Chapter Two focuses on the exemption of financial services from the system of value added tax. Some of financial services which are subject to the VAT are mentioned. Alternatives to the exemption approach are also investigated. Chapter Three is devoted to the system of deposit insurance and contributions of banks to the Deposit Insurance Fund. Future development in this field is also commented. Chapter Four deals with a general approach to the financial sector taxation, its motives, opportunities and related risks. Chapter Five examines the state of...