Mercantile law / LLM (Tax Law)

The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain the Arm's length principle, comparative analysis and subsequently introduced each transfer pricing method. The attention is also paid to assessment of each transfer pricing method with using analytical, synthetic and comparative methods.

The thesis is aimed at estimate of calculation of tax evasions at value-added tax (VAT) in the Czech Republic between 2005 and 2011. The estimates are executed on the basis of the concept of tax gap. Tax gap compares theoretically calculated tax amount with the real tax amount. Results of the calculations are compared to the results of calculations of cumulative studies of tax gap executed in the countries of European Union. The issue of grey economy is also topic of the thesis and different approaches to calculations of grey economy are mentioned. Topics like tax-evasions causes, tax-evasions types and ways of its solving follow. Conclusion of the thesis includes questionnaire survey among payers of VAT. Survey is especially aimed at tax evasions and possible solutions to them.

Целью данной работы совершенствование налоговой политики для достижения более эффективного противодействия уклонения от налога на доходы физических лиц. В первой главе проведен анализ угроз экономической безопасности государства, выявлены факторы сокрытия налогов, а также проведено сравнение методов оценки уклонения от налогообложения. Во второй главе произведена оценка масштабов сокрытия налогов и определены последствия от данного явления. В третьей главе определены проблемы и пути совершенствования механизма по противодействию от уплаты налогов. / The aim of this work is to improve tax policy in order to achieve more effective counteraction to personal income tax evasion. The first chapter analyzes the threats to the economic security of the state, identifies the factors of tax evasion, and compares methods for assessing tax evasion. The second chapter assesses the scale of tax evasion and determines the consequences of this phenomenon. The third chapter identifies the problems and ways of improving the mechanism for countering tax payments.

本文首先依據過去實際發生的案例彙總逃漏稅方法，再與國外逃漏稅的行政罰及刑事罰有關規定說明比較。 接著以經濟模型對罰款率、查獲率與逃漏稅關係作分析。發現因企業的平均稅率較個人平均稅率為高，查獲率提高對企業逃漏稅嚇阻作用較個人為大。而對個人逃漏稅則以罰款率的提高，較能發揮嚇阻作用。 最後在Stata軟體的運算下，選取89至91年的營利事業申報及漏稅資料，依Stata給予的評分標準，預測逃漏稅傾向較高的企業。歸納如下：1.有欠稅記錄者，2.3,000萬以上查帳案件，3.設籍台北市郊區者，4.行政區常異動者(遷址)，5.設立期間4－12年，6.營業收入3,700萬元以上，7.社會服務及個人服務業，虛報薪資有營造業。 由以上分析七要點可協助稽徵機關在選案查核中作參考，提高逃漏稅的查獲率，降低逃漏稅誘因。並提供稅務機關建議事項如下：1.加強獨資合夥企業的租稅輔導，2.依逃漏稅傾向調整抽查率，3.提高虛報薪資的罰款率，4.鼓勵臨時工所得扣繳，5.刑事罰適用性提高。 期盼本文的研究可幫助建立租稅公平、徵納和諧的租稅環境，並充足稅源，增益國庫。

This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.

Cette thèse a pour objet de voir en quoi la fiscalité est devenue à la fois un outil de gestion et de stratégie pour le développement des entreprises à tous les niveaux de leur existence juridique. Il s'agira de mettre cette affirmation en perspective avec les mécanismes mis en place par les Etats afin de lutter contre la fraude, l'évasion ou l'optimisation fiscale agressive, la fiscalité étant devenue un enjeu majeur de la politique économique des différents Etats notamment depuis la crise de 2008. Nos travaux s’intéresseront donc aux différents mécanismes utilisés par les entreprises afin de limiter leur charge fiscale et sur les solutions à envisager pour une meilleure gouvernance fiscale à la fois d'un point de vue législatif mais également de celui de la pratique des entreprises. / Le résumé en anglais n'a pas été communiqué par l'auteur.

Tax avoidance is a key international tax issue. Combating tax avoidance has been placed high on the agenda by the South African Revenue Service (SARS) and other tax authorities in the world. This research report will examine how the judgments of certain South African cases would have been different if the anti-avoidance provisions in sections 80A to 80L were applied instead of those in section 103(1).

La presente investigación se elabora con la finalidad de determinar el impacto de la declaración tributaria de los servicios prestados en las plataformas de video de entretenimiento vía internet por personas naturales. Tal es el caso de los videobloggers, entendiéndose por la persona que publica videos con contenido propio mediante la plataforma on-line de YouTube, el cual configura una nueva forma de generación de ganancias. Asimismo, se expone una forma más adecuada que el sujeto pasivo podría emplear al momento de tributar los flujos de dinero que obtiene a partir de la creación y publicación de videos, los cuales son remunerados y que hoy en día genera un cierto nivel de evasión de impuestos. Por tal motivo la investigación se basará principalmente en la plataforma de video más popular y utilizada en el país por la gran significancia que representa en el medio tanto social como económicamente y en especial por el impacto tributario que comprende en la recaudación tributaria. Por ende, se desarrolla la presente tesis con el objetivo que pueda dar una base en el reconocimiento y determinación del impuesto a declarar ante la administración tributaria por el videoblogger. A la vez, aclarar cualquier concepto o duda respecto a la actividad y manejo tributario que pueda existir en la actividad por parte del contribuyente. Por tanto, primero se analiza los diversos aspectos tributarios que forman parte de los servicios prestados a través de plataformas de video, por tal se estudia tanto la ley del impuesto a la renta como el impuesto general a las ventas como los conceptos de servicios digitales, renta de fuente extranjera y comprobantes de pago que ayudan a ubicar a definir el tipo de servicio y categoría correspondiente. En segundo lugar, se describe la informalidad y cultura tributaria en el país y el impacto y medidas contra la evasión tributaria que la administración aplica para reducir y la orientación existente por parte del sujeto activo. En tercer lugar, para validar las hipótesis planteadas respecto al tema, se hicieron uso de dos herramientas de investigación, entrevistas y encuestas las cuales fueron aplicadas a profesionales especialistas en tributación y youtubers, respectivamente. Por último, se desarrolla un caso práctico donde se explica tanto la determinación como el impacto tributario producido por la publicación de videos remunerados mediante la plataforma online de YouTube el cual ayuda a proponer una forma de declaración de impuestos por parte de los contribuyentes pertenecientes a esta nueva forma de trabajo y luego se presentan las conclusiones y recomendaciones obtenidas de la investigación realizada. / The present investigation is elaborated with the purpose of determining the impact of the tax declaration of the services rendered in the video entertainment platforms through the Internet by natural persons. This is the case of videobloggers, understood as the person who publishes videos with their own content through the YouTube online platform, which configures a new form of income generation. Likewise, a more adequate form is exposed that the taxpayer could use when taxing the cash flows obtained from the creation and publication of videos, which are remunerated and that today generates a certain level of tax evasion. For this reason, the research will be based mainly on the most popular video platform used in the country because of the great significance it represents socially and economically, and especially because of the tax impact it includes in tax collection. Therefore, the present thesis is developed with the objective that it can give a base in the recognition and determination of the tax to declare before the tax administration by the videoblogger. At the same time clarify any concept or doubt regarding the activity and tax management that may exist in the activity by the taxpayer. Therefore, we first analyze the tax concepts that are part of the services provided through the video platforms, which we study the income tax law as the general sales tax, the concepts of digital services, the income from foreign sources and payment vouchers that help define the type of service and the corresponding category. Second, it describes the informality and tax culture in the country and the impact and measures against tax evasion that the administration applies to reduce and the existing orientation by the active subject. Third, to validate the hypotheses raised on the subject, two research tools, interviews and surveys were used, which were applied to the tax specialists and youtubers, respectively. Finally, a practical case is developed to explain the determination and fiscal impact produced by the publication of videos paid through the YouTube online platform, which helps to propose a tax return form for taxpayers they belong to this new way of working. Then the conclusions and recommendations obtained from the research carried out are presented. / Tesis

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act. The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity. In 2011 the Supreme Administrative Court announced two rulings that expanded the con-cept of equal or similar activity. According to the rulings no transfer of assets is needed since the purchase price is enough for companies to be considered to carry out equal or similar activity, thus was the shares considered qualified. The decisive factor is that the pur-chase price has been generated by the owner or a family member. A transfer of ownership implies that a new generation will be handling the business. Fur-thermore, shares in closely held companies are qualified if the owners are active in signifi-cant quantities. That fact in relation to that the decisive factor is that the purchase price has been generated by the owner implies that any purchase price will be generated by the own-er. Therefore, the companies will carry out equal or similar activity which means that no tax benefit is achieved, thus will not the Tax evasion Act be applicable.