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 Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...

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 taxation of cigarettes is effective. It means whether taxation of cigarette have an impact on cigarettes consumption. The analysis show that the explanatory variable for taxation is statistically inefficient. That say that the level of taxation does not affect the cigarettes consumption.

The thesis deals with possible impacts of non-zero rate of excise tax on still wine if applied on market subjects which means consumers, producers and the government. Function of price elasticity demand for wine in the Czech Republic is created and using regression analysis is found that demand for wines in the Czech Republic is inelastic. Original hypothesis that introduction of excise tax of 10 CZK per one litter of still wine would not positively impact any of affected subjects has not been confirmed. Demand for still wine would be reduced if excise tax was exercised and therefore producers and customers would be harmed but the analysis shows that the government would increase its tax collection. Another finding is that cheap wines are more price elastic and impact of tax growth on demand for these wines would be greater than in case of more expensive wines. Results of research are applied on the VINIUM Company and its financial statements with finding that introduction of excise tax would probably lead to bankruptcy of the company.

Smoking and tobacco industry is one of the most regulated area in majority of world's countries. It's because of government's effort to reduce the smoking prevalence and to protect the public health. But each individual is responsible for his own health, not the state. One of the most frequent measure taken in the fight against smoking is Tobacco advertising ban. However proportion of smokers in population hasn't decreased when the law came into force in Czech republic. It emerges from a variety of surveys that there's not a signifiicant relation between an advertising and consumption of tobacco products. Another measure is the health warnings on tobacco products, which doesn't influence the quantity of smokers at all. Entire smoking ban in privately owned public places harms the proprietary rights. An increasing of excise duty leads to increase in price of cigarettes and thus motivates consumers to go over to cheap cigarettes or smoking tobacco. At the same time the black market grows. The only impact of regulation is relative decrease of tax revenues as well as products' quality, and the rise in the criminality connected with the tax evasion and the cigarettes' black market.

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.

This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge on the research topic because no literature exists for Namibia. The Autoregressive Distributed Lag (ARDL) cointegration technique was employed to assess the long-run relationship between the dependent and independent variables in Eviews. The research findings indicated that there is no long-run relationship between the dependent variable and independent variables. In the short-run, the research findings indicate that government expenditure on social pensions and government expenditure on education have a balancing effect on income distribution, while tax on products, corporate income tax and customs and excise duties have an unbalancing and/or worsening effect on income distribution. Based on these findings, tertiary education loans are recommended as opposed to grants to ensure sustainability of Namibia Students Financial Assistance Fund (NASFAF). In adjusting corporate and value added taxes, the government is cautioned to avoid overburdening consumers and employees through tax shifting in the form of high prices of goods and services and low wages and benefits. A tax mix, tax discrimination and a hybrid of taxation and government expenditure components are strongly recommended to achieve a balance. / Economics / M. Com. (Economics)

La presente investigación se realiza con el fin de poder analizar el impacto tributario y financiero que tiene la aplicación del impuesto selectivo al consumo en el sector casino y máquinas tragamonedas en el distrito de Miraflores en el año 2019. En el primer capítulo, se recaba toda la información necesaria a fin de conocer las definiciones de nuestras variables principales como son el impuesto selectivo al consumo, el impacto tributario y financiero, además de ello poder entender funciona el sistema tributario en las empresas de casino y tragamonedas y sus cambios que se han dado con el decreto legislativo 1419. Para el segundo capítulo, se plantea los problemas e hipótesis, principales y específicos. En el tercer capítulo se plantea la metodología cualitativa y cuantitativa en la que desarrollaremos la investigación, como también se determinará la muestra. En el cuarto capítulo, se aplicará los instrumentos de investigación como son las encuestas a los contadores del sector casino y tragamonedas y las entrevistas a profundidad de los especialistas en el tema, por lo cual en el quinto capítulo se analiza el impacto que genera la aplicación del impuesto selectivo al consumo en este rubro. Por último, se realiza las conclusiones y recomendaciones en base a las hipótesis planteadas. / This research is carried out to analyse the tax and financial impact of the application of the selective consumption tax in the casino and slot machines sector in the Miraflores district in 2019. In the first chapter, all the necessary information in order to know the definitions of our main variables such as the selective consumption tax, the tax and financial impact, in addition to being able to understand how the tax system works in casino and slot companies and its changes that have been given with legislative decree 1419. For the second chapter, the main and specific problems and hypotheses are raised. In the third chapter, the qualitative and quantitative methodology in which we will develop the research is proposed, as well as the sample will be determined. In the fourth chapter, the research instruments will be applied, such as surveys of accountants in the casino and slot machines sector and in-depth interviews with specialists on the subject, for which reason the fifth chapter analyses the impact generated by the application. of the selective consumption tax in this area. Finally, conclusions and recommendations are made based on the hypotheses raised. / Tesis

Hintergrund. Deutschland gehörte im Jahr 2019 zu den Ländern mit dem weltweit höchsten Pro-Kopf-Alkoholkonsum, welcher wesentlich zur Krankheitslast beiträgt. Fragestellung. In dieser Modellierungsstudie schätzen wir, wie viele alkoholbedingte inzidente Krankheits- sowie Todesfälle in Deutschland im Jahr 2019 hätten vermieden werden können, wenn die derzeitigen Verbrauchssteuern auf Alkohol um 20%, 50% und 100%erhöht worden wären. Methodik. Ausgangspunkt für die Modellierung sind die spezifischen Verbrauchssteuern auf alkoholische Getränke in Deutschland. Drei Szenarien wurden unter der Annahme, dass die resultierende Steuererhöhung vollständig in den Verkaufspreis übertragen wird, und unter Verwendung von getränkespezifischen Preiselastizitäten modelliert. Mittels des sich daraus ergebenden Rückgangs im jährlichen Pro-Kopf-Konsum und der krankheitsspezifischen Risikofunktionen wurde die vermeidbare alkoholbedingte Inzidenz bzw. Mortalität geschätzt. Berücksichtigt wurden alkoholbedingte Erkrankungen des Herz-Kreislauf- und Verdauungssystems, Alkoholabhängigkeit, Epilepsie, Infektionskrankheiten sowie Verletzungen und Unfälle. Ergebnisse. Insgesamt hätten durch eine Verdoppelung der spezifischen Verbrauchssteuern auf Alkohol im Jahr 2019 bis zu 200.400 alkoholbedingte Erkrankungs- und Verletzungsfälle sowie 2800 Todesfälle vermieden werden können. Dies entspricht knapp 7% der berücksichtigten alkoholbedingten Krankheits- bzw. Todesfälle in Deutschland. Diskussion. Alkoholbedingte Erkrankungen und Verletzungen sind vermeidbar und eine Erhöhung der spezifischen Verbrauchssteuern auf alkoholische Getränke in Deutschland könnte die alkoholbedingte Krankheitslast substanziell reduzieren. / Background. In 2019, Germany was among the countries with the highest alcohol per capita consumption in the world, which contributes significantly to the burden of disease. Aim. In this modelling study, we estimate how many alcohol-attributable diseases and deaths in Germany could have been avoided in 2019 if current alcohol excise taxes were increased by 20%, 50%, and 100%. Methods. The starting point for the modelling was the national beverage-specific alcohol taxes. Three scenarios were modelled under the assumption that the resulting tax increase would be fully transferred to the retail prices. Beverage-specific price elasticities were used. Based on the estimated resulting decline in annual per capita consumption and the disease-specific risk functions, we modelled the avoidable incidence and mortality for alcohol-attributable diseases for 2019. Alcohol-attributable diseases of the cardiovascular and digestive systems, alcohol dependence, epilepsy, and infectious diseases as well as injuries and accidentswere considered. Results. Overall, doubling the beveragespecific alcohol taxes could have avoided up to 200,400 alcohol-attributable cases of disease and injury as well as 2800 deaths in Germany in 2019. This corresponds to just under 7% of the modelled new alcohol-attributable cases of disease and death in Germany. Discussion. Alcohol-attributable diseases and injuries are preventable and an increase in the alcohol taxes could substantially reduce the alcohol-attributable burden of disease in Germany.

Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...

Submitted by Rodrigo Zingales Oller do Nascimento (zingales@zgadv.com.br) on 2012-03-14T14:41:41Z No. of bitstreams: 1 Dissertação Final - Publicada.pdf: 4563422 bytes, checksum: cbb36d8289303a5dfb89127251830a30 (MD5) / Approved for entry into archive by Gisele Isaura Hannickel (gisele.hannickel@fgv.br) on 2012-03-14T17:37:43Z (GMT) No. of bitstreams: 1 Dissertação Final - Publicada.pdf: 4563422 bytes, checksum: cbb36d8289303a5dfb89127251830a30 (MD5) / Made available in DSpace on 2012-03-14T18:01:24Z (GMT). No. of bitstreams: 1 Dissertação Final - Publicada.pdf: 4563422 bytes, checksum: cbb36d8289303a5dfb89127251830a30 (MD5) Previous issue date: 2012-02-15 / Neste trabalho faz-se uma análise crítica sobre a atual política antitabagista brasileira e propõe-se sua reformulação de forma a compatibilizar, de um lado, os interesses de saúde pública e arrecadatórios e, de outro, os interesses dos agentes econômicos instalados no mercado, especialmente aqueles de pequeno e médio porte, de forma a se evitar a monopolização privada do setor e incentivar a inovação de produtos que não façam mal à saúde dos indivíduos. Para contextualizar a análise, faz-se uma revisão histórica sucinta do crescimento do consumo de cigarro em nível mundial, dos efeitos desse consumo à saúde pública e das principais medidas implementadas em nível global para o combate ao consumo, fabricação e comercialização de cigarros, explicitadas na Convenção-Quadro da Organização Mundial da Saúde de 2003, e que conta atualmente com a adesão de mais de 170 países. Apresenta-se também a política brasileira para erradicação do consumo de cigarro, que contempla, dentre outras medidas, restrições à propaganda e venda de cigarros, à entrada de novos fabricantes, ao teor de nicotina, alcatrão e de monóxido de carbono liberado, ao consumo em locais públicos e, ainda, medidas de natureza fiscal para elevação do preço do bem e o combate ao contrabando. Discutem-se as consequências das políticas antitabagistas brasileiras na estrutura de mercado e na dinâmica competitiva doméstica, destacando-se os efeitos anticompetitivos decorrentes das restrições à publicidade de cigarros e da adoção de um sistema de tributação fixa para o Imposto sobre Produtos Industrializados - IPI, incidente sobre a fabricação e comercialização de cigarro. Analisam-se criticamente os modelos teóricos para o desenvolvimento de políticas públicas que objetivam uma intervenção direta do Estado nas atividades de fabricação e distribuição de cigarro. Finalmente, nesse estudo propõem-se, para discussão e debate, ajustes na atual política brasileira antitabagista, que compatibilizem as preocupações com saúde pública, arrecadação, competição e inovação, recomendando para tanto a criação de uma agência reguladora para coordenar os agentes do setor e, em especial, para a fixação de um preço mínimo de revenda para os cigarros; de um sistema de quotas máximas por fabricante, para produção de cigarros; e, ainda, a divulgação de marcas de cigarros que reduzissem ou até mesmo eliminassem os problemas à saúde dos indivíduos. / In this work, a critical analysis of the present Brazilian antismoking policy is presented along with the proposal of its reformulation aiming at harmonizing public health and tax revenue collection, and, simultaneously, meeting the interests of economical agents, specifically those of small and medium size companies, in order to avoid the private monopolization of this sector and to improve research and development of “good” cigarettes. To contextualize the analysis, an overviewed historical revision of the global growth of the tobacco consumption, its effects on public health, and the main measures implemented globally to reduce the consumption, manufacturing and sales of cigarettes are presented. These measures are specified in the WHO Framework Convention on Tobacco Control, issued in 2003 by the World Health Organization, and followed by more than 170 countries. We also introduce the Brazilian policy for the eradication of cigarette consumption, which contemplate, among others, restrictions to: propaganda and cigarette sales, entry of new manufacturers in the local market, nicotine and tar cigarette content and carbon monoxide liberation, and smoking in public places. Additionally, tax measures to increase the cigarette price and to combat cigarette smuggling are also specified. In this piece of work we discuss the consequences of the adoption of the Brazilian antismoking policies on the domestic market structure and competitive dynamics, emphasizing the anticompetitive effects resultant from restrictions to cigarette advertisement and the adoption of a specific excise tax system. Theoretical models to the development of public policies aiming a direct intervention of the State in the manufacturing and distribution of cigarettes are critically analyzed. Finally, for discussion and debate, we propose adjustments in the present Brazilian antismoking policy that reconcile, on the one hand, public health themes and tax revenues and, on the other, a competitive environment, which ensures the existence of efficient small and medium companies and free competition, and the recommendation for the creation of a regulatory agency to coordinate the agents of the tobacco sector, and, particularly, to set a minimum price for cigarette resale; a system of maximum shares per cigarette manufacturer; as well as, the release of cigarette brands and advertisements only for products that have reduced or even eliminated the the individuals’ health problems.