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.

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.

Made available in DSpace on 2016-04-26T20:22:51Z (GMT). No. of bitstreams: 1 Andrea Medrado Darze.pdf: 1438059 bytes, checksum: 132ed7f7da3e9ae3b0ae8dc1ed863e99 (MD5) Previous issue date: 2014-06-02 / The purpose of this study is essentially analyze the article 166 of the National Tax Code. We began our research by identifying what is the real basis of validity of the right to refund the undue tax payment. In this stage of research, all effort was directed to synthesize the contours that were established by the Federal Constitution in the delineating of this prerogative. Then, we intend to answer the following questions: When is effectively possible to talk about undue tax payment? What is it legal nature? What are the requirements, factual and legal, for its configuration? What is the view of the courts case law, in particular the Supreme Court and Superior Court of Justice concerning article 166 of the National Tax Code? After intense reflection, we concluded that the right to refund the undue tax payment has direct basis on the Constitution, although is not adequate to conclude, indistinctly, the unconstitutionality of article 166 of the National Tax Code. This is because shifting the legitimacy of the general law rule of the right to a refund in cases of tax repercussion or even to require proof of the absence of repercussion in situations in which there is a legal presumption of its existence does not necessarily implies limitation or restriction on the right to refund. On the contrary, properly applied, is essential measure to avoid spreading new pathologies in the legal system, this time arising from the refund of the undue tax payment itself, which certainly would occur before the grant of uniform treatment for cases in which taxation involves legal repercussion of their onus and those in which this phenomenon does not occur. But to so conclude, it is necessary to interpret this statement without the remnants of financial law and without interference from other sciences. In a second stage we fixed the content and scope of the main signs and compositional phrases of article 166 of the National Tax Code. All with the goal of identifying an interpretation of this legal statement in accordance to the Constitution and general rules themselves on the matter. Held the analytical decomposition of the right to a refund of the undue tax payment set by article 166 of the National Tax Code, we define denotatively that taxes which, by its nature, have repercussions and, as such, have its refund requests submitted to this special rule / Tributário Nacional. Iniciamos nossa pesquisa identificando qual o verdadeiro fundamento validade do direito à restituição do indébito tributário. Nesta fase da investigação, todo o esforço se dirigiu a sintetizar os contornos traçados já na Constituição Federal na delimitação dessa prerrogativa. Em seguida, buscamos responder às seguintes questões: Quando efetivamente é possível falar em indébito tributário? Qual a sua natureza jurídica? Quais são os requisitos, fáticos e jurídicos, para a sua configuração? Qual a posição da jurisprudência judicial, especialmente a do Supremo Tribunal Federal e do Superior Tribunal de Justiça, a respeito do artigo 166 do Código Tributário Nacional? Após intensa reflexão, verificamos que o direito à repetição do tributo indevidamente pago tem fundamento direto na Constituição da República, mas que isso não é suficiente para concluir, indistintamente, pela inconstitucionalidade do artigo 166 do CTN. Isso porque deslocar a legitimidade ativa da regra geral do direito à restituição nos casos de tributos repercutidos ou mesmo exigir prova da ausência de repercussão nas hipóteses em que há presunção legal da sua existência não implica, necessariamente, limitação ou restrição do direito à restituição. Pelo contrário, bem aplicada, é medida indispensável para evitar que se propaguem novas patologias no sistema, desta vez derivadas da própria devolução do indébito, o que, certamente, ocorreria diante da outorga de tratamento uniforme para os casos em que a tributação envolve a repercussão jurídica do seu ônus e para aqueles em que este fenômeno não ocorre. Mas, para assim concluir, é necessário interpretar este enunciado sem os resquícios do direito financeiro, sem interferências de outras ciências. Num segundo momento, fixamos o conteúdo e alcance dos principais signos e locuções compositivas do artigo 166 do CTN. Tudo com o objetivo de identificar uma interpretação deste enunciado legal conforme à Constituição da República e às próprias normas gerais sobre a matéria. Realizada a decomposição analítica do direito à restituição do indébito tributário positivado no artigo 166 do CTN, definimos denotativamente os tributos que, por sua natureza, repercutem e, como tais, têm seus pedidos de restituição submetidos a este especial regramento

Tyrimo objektas – verslo plėtrą įtakojantys Lietuvos Respublikos mokesčiai. Tyrimo dalykas – mokesčių įtaka verslo plėtrai. Tyrimo tikslas – nustatyti mokesčių įtaką smulkaus ir vidutinio verslo plėtrai Lietuvoje. Uždaviniai: 1. Nustatyti smulkaus ir vidutinio verslo plėtros tendencijas apmokestinimo kontekste. 2. Identifikuoti pagrindines smulkaus ir vidutinio verslo apmokestinimo problemas. 3. Atlikus Lietuvos Respublikos smulkaus ir vidutinio verslo apmokestinimo analizę, parengti pasiūlymus Lietuvos Respublikos mokesčių pakeitimams, kurie padėtų skatinti smulkaus ir vidutinio verslo plėtrą. Tyrimo metodai: mokslinės literatūros ir teisės aktų analizė ir sintezė, ekonominiai-statistiniai duomenų rinkimo ir analizės metodai; rodiklių grupavimo, palyginimo ir grafinio vaizdavimo būdai. Tyrimo rezultatai: • Pirmoje darbo dalyje ištirta smulkaus ir vidutinio verslo būklė ir plėtros tendencijos, įvertinta apmokestinimo uždavinių ir principų taikymas ūkio subjektams, apibrėžta smulkaus ir vidutinio verslo apmokestinimo ypatumai ir problemos. • Antroje darbo dalyje išanalizuota mokesčių įtakos ūkio subjektams vertinimo metodai, išskiriama tiesioginių ir netiesioginių mokesčių bei įmokų įtaka įmonės veiklai, pateikiama apmokestinimo įtakos Lietuvos smulkaus ir vidutinio verslo veiklai ir plėtrai tyrimo etapai. • Trečioje dalyje pateikiama mokesčių įtakos smulkaus ir vidutinio verslo ūkio subjektų plėtrai įvertinti modelio adaptavimo rezultatai, nustatyta įmonės veiklos rezultatų... [toliau žr. visą tekstą] / Research objective – effective taxation regulation on business expansion in the Republic of Lithuania. Research purpose – taxation influence on business. Research aim – determine taxation influence on small and medium sizes business development in Lithuania Aims: 1. Determine small and medium business development trends in light of taxation 2. Identify major small and medium business taxation problems. 3. Upon completion of analysis, to present suggestions in the Lithuanian regulation of taxation in order to promote small and medium business development. Research methods: analysis and synthesis of academic literature and taxation regulations, economical – statistical data collection and analysis; data compilation, comparison and graphic depiction methods. Research Results: • The first part of the Thesis presents current state of small and medium business, its development tendencies. It has summarized application of taxation aims and fundamentals on business entities and also summarized small and medium business taxation problems and peculiarities. • The second part of the Thesis has analyzed the valuation methods of taxation effect; direct and indirect taxation on business organization; taxation effect evaluation research stages. • The third part of the Thesis presents the research method application results where it has determined the correlation between business development results and taxation burden and as well the effect in the light of exemptions and... [to full text]

Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.

This final thesis deals with the tax system of Slovakia. The main aim of the thesis is to capture the development of the tax reforms carried out in the Slovak Republic and the decription of the consequences of the resulting tax systems. The partial aim is the analysis of the Electronic Register of Sales. The first chapter defines the concept of tax reform and describes tax reforms in the world, then there are futher specified tax reforms of Czechoslovakia. The second chapter focuses on a big tax reform in Slovakia in 2004. The third chapter is devoted to the current tax system. The fourth chapter deals with the Electronic Register of Sales.

Qualquer sociedade deve decidir como serão repartidas as despesas comuns e isso tem ocorrido há milhares de anos. A partir de elementos próprios do movimento da Law and Economics, esta tese elabora uma proposta científica sobre a questão. Trata-se da democracia fiscal. Parte-se da constatação de que o direito e a economia se influenciam mutuamente numa dinâmica de constantes e infindáveis estímulos e feedbacks recíprocos, o que impede a observação da prevalência de um destes fenômenos sociais sobre o outro. Na democracia fiscal, há três fundamentos que interagem como um sistema de pesos e contrapesos, de modo que um influencie e seja influenciado pelos demais em um desejável equilíbrio. São eles: a liberdade material, a igualdade de sacrifícios e a não inibição, pelo Estado, da atividade econômica. A liberdade material se consubstancia no respeito aos direitos fundamentais da propriedade (em sentido amplo) e da livre iniciativa, cujo exercício permite ao indivíduo decidir como melhor satisfazer suas necessidades e desejos, não se submetendo, por conseguinte, aos desígnios estatais ou à caridade alheia. A igualdade de sacrifícios se revela na necessidade de que a perda de bem-estar causada pelo pagamento dos tributos seja igualmente repartida entre todos os cidadãos, o que se obtém pela aplicação dos princípios da capacidade contributiva, progressividade e pessoalidade, de maneira que a arrecadação se origine, o máximo possível, dos tributos diretos pagos pelas pessoas físicas (sobre a renda, as propriedades e as transmissões de bens em geral). É que os tributos indiretos, além daqueles pagos pelas empresas, de um modo geral, conferem caráter regressivo ao sistema de tributação. A não inibição da atividade econômica permite o incremento da arrecadação, uma vez que as exações, em geral, incidem sobre fatos e atos de cunho econômico. Assim, com mais recursos, o Estado pode melhor se desincumbir de suas missões constitucionais. Logo, a tributação não pode ser desmedida a ponto de gerar distorções mercadologias ou, pior, estimular que os contribuintes abandonem o sistema legal e passem a operar, sempre que possível, na informalidade, sendo certo que em tais hipóteses o Tesouro Público é prejudicado. / Any society must decide how the common expenses will be shared and this has happened for thousands of years. From elements of the own movement of Law and Economics, this thesis formulates a scientific proposition about this theme. Its the fiscal democracy. Starting from the basic assumption that the Law and the Economics influence each other in a dynamic of constant and no-ending stimulus and reciprocal feedbacks, this prevents the observation of the prevalence of one of these social phenomena over the other. On the fiscal democracy, there are three substances that interact like a system of checks and balances so that one influence and be influenced by the others in a likewise balance. They are: material freedom, equality of sacrifices and the non-inhibition, by the State, of the economic activity. The material freedom is about the respect to the basic rights of property (in ample sense) and free initiative, whose exercise allows to the individual decide how to better satisfy their needs and desires, not submitting themselves, wherefore, to the wills of the State and charity. The equality of sacrifices reveals itself in the needing that the loss of welfare due to the tax payment to be equally shared amongst all citizens thats obtained by applying the principles of contributive capacity, progressivity and personality in order that the origin of tax, the maximum possible, is that from the direct taxes paid by the natural persons (over the income, property and goods trades in general). Its that the indirect taxes, besides those paid by companies, usually give an indirect regressive quality to the Tax System. The non-inhibition of the economic activity allows the increase of the tax payment, once the taxes, in general, occur over economics facts and acts. This way, with more resources, State can better attain to the constitutional missions. Therefore, taxing cannot be in a way to create market distortions or, worse, stimulate that the contributors abandon the legal system and start working, always when possible, on the informality, because, in those cases, the Public Treasure is the one aggrieved.

Qualquer sociedade deve decidir como serão repartidas as despesas comuns e isso tem ocorrido há milhares de anos. A partir de elementos próprios do movimento da Law and Economics, esta tese elabora uma proposta científica sobre a questão. Trata-se da democracia fiscal. Parte-se da constatação de que o direito e a economia se influenciam mutuamente numa dinâmica de constantes e infindáveis estímulos e feedbacks recíprocos, o que impede a observação da prevalência de um destes fenômenos sociais sobre o outro. Na democracia fiscal, há três fundamentos que interagem como um sistema de pesos e contrapesos, de modo que um influencie e seja influenciado pelos demais em um desejável equilíbrio. São eles: a liberdade material, a igualdade de sacrifícios e a não inibição, pelo Estado, da atividade econômica. A liberdade material se consubstancia no respeito aos direitos fundamentais da propriedade (em sentido amplo) e da livre iniciativa, cujo exercício permite ao indivíduo decidir como melhor satisfazer suas necessidades e desejos, não se submetendo, por conseguinte, aos desígnios estatais ou à caridade alheia. A igualdade de sacrifícios se revela na necessidade de que a perda de bem-estar causada pelo pagamento dos tributos seja igualmente repartida entre todos os cidadãos, o que se obtém pela aplicação dos princípios da capacidade contributiva, progressividade e pessoalidade, de maneira que a arrecadação se origine, o máximo possível, dos tributos diretos pagos pelas pessoas físicas (sobre a renda, as propriedades e as transmissões de bens em geral). É que os tributos indiretos, além daqueles pagos pelas empresas, de um modo geral, conferem caráter regressivo ao sistema de tributação. A não inibição da atividade econômica permite o incremento da arrecadação, uma vez que as exações, em geral, incidem sobre fatos e atos de cunho econômico. Assim, com mais recursos, o Estado pode melhor se desincumbir de suas missões constitucionais. Logo, a tributação não pode ser desmedida a ponto de gerar distorções mercadologias ou, pior, estimular que os contribuintes abandonem o sistema legal e passem a operar, sempre que possível, na informalidade, sendo certo que em tais hipóteses o Tesouro Público é prejudicado. / Any society must decide how the common expenses will be shared and this has happened for thousands of years. From elements of the own movement of Law and Economics, this thesis formulates a scientific proposition about this theme. Its the fiscal democracy. Starting from the basic assumption that the Law and the Economics influence each other in a dynamic of constant and no-ending stimulus and reciprocal feedbacks, this prevents the observation of the prevalence of one of these social phenomena over the other. On the fiscal democracy, there are three substances that interact like a system of checks and balances so that one influence and be influenced by the others in a likewise balance. They are: material freedom, equality of sacrifices and the non-inhibition, by the State, of the economic activity. The material freedom is about the respect to the basic rights of property (in ample sense) and free initiative, whose exercise allows to the individual decide how to better satisfy their needs and desires, not submitting themselves, wherefore, to the wills of the State and charity. The equality of sacrifices reveals itself in the needing that the loss of welfare due to the tax payment to be equally shared amongst all citizens thats obtained by applying the principles of contributive capacity, progressivity and personality in order that the origin of tax, the maximum possible, is that from the direct taxes paid by the natural persons (over the income, property and goods trades in general). Its that the indirect taxes, besides those paid by companies, usually give an indirect regressive quality to the Tax System. The non-inhibition of the economic activity allows the increase of the tax payment, once the taxes, in general, occur over economics facts and acts. This way, with more resources, State can better attain to the constitutional missions. Therefore, taxing cannot be in a way to create market distortions or, worse, stimulate that the contributors abandon the legal system and start working, always when possible, on the informality, because, in those cases, the Public Treasure is the one aggrieved.

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.

The work deals with changes in tax area and development of tax state budget revenues during the economic crisis, in the period from 2008 to the present. Theoretical part describes the economic crisis in terms of its origin, development and consequences on the macroeconomic indicators within EU and Czech Republic. The basic concepts of economic theories in order to resolve the economic crisis are stated. Practical part analyzes the specific measures in the tax system and its impact on the economic development. It shows that these measures has failed to fulfill the expected stabilization of the state budget, that the intended reduction of direct taxes and increase indirect taxes has been fulfilled, and also it verifies that effects of discretionary government measures are most evident in 2010-2011, subsequently followed by a decline.