This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.

Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements while comparing and analysing in particular the double taxation avoidance agreement concluded between the Czech Republic, Great Britain and Germany. It focuses mainly on the tax systems of the above mentioned countries, compares them between each other, and highlights their basic differences and particularities of each of them. This Master thesis is divided into four chapters. The two first chapters are focusing on the theoretical aspects of the tax harmonization and double taxation avoidance agreement. These chapters are characterizing the tax harmonization, describing the reasons why to achieve the tax harmonization and are explaining the reasons why, within the actual state of the tax harmonization in the EU, the double taxation avoidance agreements should be concluded. Furthermore, it is dealing with the...

This thesis focuses on the topic of VAT in EU member states. The aim is to specify groups of member states in accordance to the significance of VAT in national tax systems and to identify factors, which may affect the grouping process. The hierarchical method of cluster analysis based on the 1995, 2002, 2009 and 2017 data is used for sorting states into similarity-based groups. Macroeconomic indicators characterizing VAT are chosen for cluster analysis: VAT per capita, VAT share of GDP, VAT share of total tax revenues, Standard rate and Average reduced rate. Development of cluster structure during the period discovers an increasing number of states separated into one-member clusters for their remarkable dissimilarity. It also indicates, that member states classification as OMS or NMS still remains a significant factor of the clustering process. So-called old and new member states seem to appear together in one cluster rarely. Testing of hypothesis of VAT convergence concerning 28 EU member states during 1995-2017 (in the field of chosen variables) is another sub-target of this paper. Via application of basic statistics on timeline data, and especially evaluation of coefficient of variation development, the hypothesis of VAT convergence in the EU during years 1995-2017 is proven.

This thesis is analyzing revenue dynamics of Lithuanian Republic budget of 2000 – 2006 years with direct aspect of taxes and the reasons which influed changes. In the beginning of thesis there was hypothesis, that incomes to national budget of population revenue taxes is the biggest part of budget revenue. The experiment was based on needs to value results of population revenue taxes decrease for budget. Objective conclusions about budget revenue, influed by 2006 years reform, can be done only by the end of this year. In despite of, this thesis is analyzing changes of budget already first months after reform. Also is analyzing other direct taxes structural parts in Lithuanian Republic national budget, taxes specification in countries of EU and the principles of processes of EU taxes harmonization, which are important for Lithuania in EU economic area.

Subject of the diploma thesis is to describe common and distinct characteristics of European Union and United States of America's tax harmonization and tax competition, with focus on the corporate income taxes. It comprises characterization of both systems, it defines theirs strong and weak points and it points out significant states regarding tax competition. Main research task of the diploma thesis was to find some improving suggestions for European Union, based on United States of America's experience.

Focus of this diploma thesis is the proposal of Council Directive on a Common Consolidated Corporate Tax base. The proposal is analyzed in broader contexts, the selected aspects of it are compared to current corporate tax systems of selected states of EU, emphasis is on available methods of tax optimization. Calculation and optimization of tax liability are demonstrated on model cases of taxpayers, including recommendations for taxpayers regarding the application of the directive, in case it should be adopted.

This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the basis of the data obtained from the Czech Statistical Office and own calculations.

The study is concerned with corporate income taxes in the European Union and comparison these taxation systems. The theoretical part includes development of the harmonisation of the direct tax in the EU and a common consolidated corporate tax base. The study proceeds with the description of the corporate taxation system of the member states. The practical part is mainly dedicated to analysis of these taxation systems of the member countries. It describes elements of corporate income tax legislative and implicit tax rate and share corporate income tax on taxation mix. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar taxation system. In conclusion, there are pointed out differences between member countries and an identification of the effects that cause differences.

Made available in DSpace on 2010-04-20T20:17:21Z (GMT). No. of bitstreams: 1 62080100021.pdf: 1146341 bytes, checksum: a110370443d969ae4e6fdec636f76a37 (MD5) Previous issue date: 2010-02-26T00:00:00Z / The purpose of this study is to assess the adoption of EC n ° 37, from June 12, 2002, covered by LC 116, on July 31, 2003, as a means to contain the tax war among municipalities. Thus, it aims to assess the impacts of the adoption of a rate floor for ISSQN on the tax collection of cities, taking the cities that comprise the MRSP as the main object of analysis. The importance of this issue is identified in the relationship among federal entities, the discussion of tax and financial autonomy in the Brazilian federation and how these issues impact the provision of public goods. This work uses a simple model designed to understand the tax collection via ISSQN and seeks to infer the results caused by the adoption of an external measure of harmonization of tax rates. Positive and significant results were found in this study. It is hoped that this work will contribute with new perspectives of studies in the area of fiscal federalism, especially for studies about local governments in Brazil. At the same time, it is hoped to contribute to the development of researches on the tax rates, tax revenues, the tax model and national discussions on allocation of powers between the federal entities. / A proposta deste trabalho é avaliar a adoção da EC n° 37, de 12 de junho de 2002, regulada pela LC 116, em 31 de julho de 2003, como instrumentos de contenção da guerra fiscal entre os municípios. Desse modo, procura-se avaliar os impactos da adoção de uma alíquota de piso para o ISSQN sobre a arrecadação dos municípios, tomando os municípios que compõem a RMSP como principal objeto de análise. A importância do tema é identificada na relação entre entes federativos, a discussão em torno da autonomia financeira e tributária na federação brasileira e como estas questões impactam a oferta de bens públicos. Este trabalho se vale de um modelo simples elaborado para compreender a arrecadação tributária via ISSQN e procura inferir os resultados ocasionados pela adoção de uma medida externa de harmonização de alíquotas tributárias, resultados positivos e significantes são encontrados para tais efeitos. Espera-se que este trabalho contribua e aponte novas perspectivas de estudos na área de federalismo fiscal, especialmente para estudos voltados para governos locais no Brasil. Ao mesmo tempo, espera-se contribuir para o desenvolvimento de pesquisas em torno das alíquotas, da arrecadação, do modelo tributário nacional e para as discussões sobre alocação de competências entre os entes federativos.

The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.