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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
61

Zdanění spotřeby v EU a Jižní Americe / Taxes on consuption in the EU and South America

Švecová, Klára January 2013 (has links)
The content of this diploma thesis is the analysis of the systems of consumption taxes in the European Union and in South America. The main aim of this thesis is to test the hypothesis that the proportion of consumption taxes in the total tax revenue is higher in the less developed countries - specifically in South America, than in the European Union member states. The hypothesis is verified by the comparison of the structure of the total tax revenues and consumption taxes in the EU and in South America. The thesis describes the consumption taxes and the harmonisation of it in both areas and the ways of combating tax evasion used in these two areas.
62

Přenesení daňové povinnosti a ručení příjemce plnění za daň jako forma boje proti daňovým únikům u DPH? / Analysis of local reverse charge on VAT and guarantee of the customer as the tools the Czech Republic introduced in its fight against tax frauds

Roďanová, Kateřina January 2012 (has links)
This dissertation analyses local reverse charge on VAT and guarantee of the customer as the tools the Czech Republic introduced in its fight against tax frauds and shows obstacles which could arose during its transition into the Czech tax system.
63

Komparace systému nepřímých daní v ČR a ve vybrané zemi mimo EU / Comparison of indirect tax system in the Czech republic and in selected non-EU country

Součková, Kateřina January 2014 (has links)
The theme of diploma thesis is the comparison of Canadian and Czech system of indirect taxes. The thesis is focused on value added tax. At present tax policies in the world dedicate on this excise tax far more than in the past. The aim is to describe and analyse the Canadian excise tax and then compare the Canadian and Czech system of value added tax. The thesis is principally focused on practical tax payment. Conclusion contains evaluation and possible recommendations for changes in both countries. Based on this thesis can Czech entrepreneurs have an idea about taxing indirect taxes in Canada.
64

Zavedení přenosu dańové povinnosti na vybrané zboží / The implementation of a reverse-charge mechanism on selected goods

Polzerová, Veronika January 2015 (has links)
The subject of this thesis is an implementation of a reverse-charge mechanism on selected goods, more specifically waste and scrap, which are listed in Annex no. 5 of the Act no. 235/2004 Coll., on Value Added Tax. The reverse charge mechanism, as is evident from the title, is the transfer of VAT obligations of provider to the recipient of taxable transactions. The reverse charge mechanism is not only in the Czech Republic, but also throughout the European Union, introduced as a measure against VAT frauds. The main objective of this thesis is an analysis of the impact of the reverse-charge mechanism on waste and scrap in the Czech Republic covering the period from 1. 4. 2008 to 31. 3. 2015. This analysis is shown that the implementation of the reverse-charge mechanism eliminated fictitious deliveries of waste and scrap related to carousel frauds within trades of Czech Republic and EU 28. The estimation of tax evasion in the period from 1. 4. 2010 to 31. 3. 2011, the period just before the implementation of the reverse-charge mechanism, is in the amount of CZK 1,561,278,000.
65

Účetnictví a daně v cestovním ruchu / Accounting and taxation in tourism

Koudelová, Martina January 2013 (has links)
The diploma thesis is dedicated to tourism. It examines historical development and legal framework of tourism, attemps to discuss the accounting, tax and tour prices calculation. The focus is nevertheless on accounting of the arrangement of sale of tours with the posibility of comission capturing, accounting of advances or cancellation fees, accounting transactions denominated in foreign currencies or vouchers viewing. It describes value-added tax as well as income tax. Attention is paid to the company Čedok in order to show some areas of financial statement of this company together with general accounting principles. The thesis is accompanied by several examples, tables and graphs.
66

Fundamental Mechanistic Studies on the Ultrasonic Treatment of Problematic Water Pollutants and Toxins

Cui, Danni 23 October 2018 (has links)
Problematic organic pollutants in industrial and drinking water sources are a leading cause of water scarcity. Among the advanced oxidation processes, sonolytic degradation has received considerable attention because it combines oxidation processes initiated by reactive oxidant species and a pyrolysis processes associated with the high temperatures produced during cavitation. The degradation of the semi-volatile compound, MCHM, was rapid and followed pseudo-first order kinetics. The Freundlich kinetic model for heterogeneous systems was successfully applied to describe the non-uniform distribution of MCHM at the gas-liquid interface during ultrasonic treatment. Two primary products were confirmed by GC-MS. Computational studies were also applied to assist in a better understanding of the conformational effects and the pyrolytic pathways. The first-generation antihistamine, diphenhydramine (DPH), was also readily degraded by ultrasound. The heterogeneous process was best fit to a Langmuir-Hinshelwood kinetic model, which indicated a uniform partitioning at the gas-liquid interface. The degradation of DPH was achieved primarily via the addition reaction with hydroxyl radicals to the aromatic rings. Computational studies supported the observed products and the proposed reaction pathways for the pyrolytic and oxidation degradation pathways. Ultrasound was shown to be a rapid and effective method to remediate cetirizine (CET), a second-generation antihistamine. Addition of different hydroxyl radical scavengers into the solution prior to treatment as the competition studies indicated that CET reacted with hydroxyl radicals at the gas-liquid interface and the bulk solution. When the solution was saturated by O2, CET degraded the most rapidly. Degradation products were confirmed by LC-MS analyses. Treatment of the emerging problematic perfluorinated alkyl substance, “GenX” with steady state gamma-radiation under various conditions did not lead to significant degradation. However, “GenX” does react with eaq- at near diffusion-controlled rate, k = 5×1010 M-1·s-1. Titanium dioxide photocatalysis did not lead to appreciable degradation of “GenX” under a variety of conditions even in the presence of oxalic acid or ethanol as the valence band hole quencher. Sonolysis was a promising method and led to the effective mineralization of “GenX” under argon saturated conditions. A detailed computational study of the pyrolytic degradation pathways was carried out using density function in Gaussian 09.
67

Analýza problémů spojených s aplikací DPH v cestovním ruchu / The analysis of problems associated in relation to the application of VAT in tourism

Patschová, Jitka January 2008 (has links)
This paper provides an analysis of the problems associated with the application of VAT in the tourism sector and aims to clarify the use of the Law on Value Added Tax, in particular the special scheme for travel service in the tourism sector and apply it to practical situations. Diploma thesis sees the field of tourism through the Law on Value Added Tax. It also deals with special arrangements for the scheme from the perspective of the European Directive on the common system of value added tax. There are the problems that are the subject throughout the European Union.
68

Daň z přidané hodnoty u vybraného podnikatelského subjektu / Value added tax on the selected business entity

MACHÁČKOVÁ, Lenka January 2019 (has links)
The topic of diploma theses is VAT of selected business subject. The aim of this thesis is to apply value added tax at domestic market and in context of intra-community trade and suggest possible changes to reduce tax liability. The theoretical section shows how to count tax base to find out when the company gets over the limit for VAT in Slovakia. The ABC s.r.o. company (whose real name is not allowed to use) sells goods through their e-shop in Czech Republic and Slovakia. They got over the limit for registration for VAT at the end of the year 2018 and since that time they had to pay VAT in Slovakia too. VAT rate in Slovakia is 20 %. You can see fictive example in these diploma theses in which would company focused on selling goods in Slovakia instead of in Czech Republic. It is based on dates from the year 2018. There is calculated a reduction on tax liability and the date when would the company got over the limit for VAT in Slovakia is shown. The diploma theses is concluded with tax optimalization and several ideas for reducing tax liability are outlined here.
69

Karuselové podvody / Carousel fraud

CHALOUPKOVÁ, Lucie January 2012 (has links)
This diploma thesis is focused on the analysis of specific type of Value Added Tax fraud called carousel fraud. The main object is to analyse and quantify tax fraud impact specifically oriented to VAT area, i.e. carousel fraud, and suggest the way of prevention which prevent its emergence and expansion in domestic economy. In the theoretical part the information about VAT, the Czech Law on Value Added Tax, EU directive on the common system of Value Added Tax and carousel fraud is described and furthermore, the losses to carousel fraud are mentioned. The practical part is applied to analysis of profit from carousel fraud as a whole and profits of individual participants in carousel fraud, analysis of the Court of Justice of the European Union judgements and the Supreme Administrativ Court of the Czech Republic judgements and carousel fraud prevention in the EU and at home.
70

Karuselové obchody u daně z přidané hodnoty / Carousel stores in the value added tax

KOŠŤÁL, Lukáš January 2012 (has links)
The thesis focuses on the situation when the carousel structure is misused for illegal activities, specifically fraud in the system of value added tax, and thus brings the term carousel fraud into life. The main objective of this thesis is to understand the issue of fraud on the value added tax, process and analyze the impact of carousel fraud and try to find possible solutions to reduce this fraud, or possibly eliminate it. This is a current issue of considerable importance. Its timeliness has been evident in legislative activity in recent years, and currently solved cases. The importance of the problem is eventually illustrated by the value of both the volume of VAT in the tax collection and also the amount of tax arrears arising from carousel fraud. The thesis offers a description of the general characteristics and design of carousel fraud, practical examples how the fraud is performed in practice, and information about the legislation and case law associated with the fraud as such and what the possible defense is that the managing authorities can apply in the fight against carousel VAT fraud, while the question of whether the carousel fraud can be completely eliminated is also considered.

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