In the last fifty years, many countries have moved toward broad-based and flat-rate tax systems such as the value-added tax (VAT) and the flat-rate income tax. The main rationale for introducing a broad-based and flat-rate tax system is the belief that such a system increases the incentive to work, save, and invest, leading to a higher aggregate income and a higher standard of living. Yet, empirical evidence on the actual effectiveness of broad-based and flat-rate taxes is very limited. This dissertation combines novel methodologies with newly available data to provide causal estimates of the economic effects of broad-based and flat-rate tax systems. The first essay analyzes the impact of the flat tax reforms on GDP per capita and its main drivers. I identify 8 Eastern and Central European countries that adopted flat tax systems between 1994 and 2005 and apply synthetic control methods to estimate their counterfactual trajectory of GDP per worker in the absence of a flat tax. I find positive impacts in all 8 countries, with 7 out of 8 cases significant at the conventional level. The second essay estimates the efficiency gains of adopting a VAT in a worldwide sample of countries using synthetic control methods. I find that the VAT has, on average, positive and economically meaningful impact on economic efficiency. However, I find that this result is driven by richer countries only. There is no significant impact of the VAT on poorer countries. I find similar results when estimating the impact of the VAT on total factor productivity and capital stock per worker â"u20ac"u201c two important channels through which a VAT affects economic efficiency. The third essay estimates the causal impact of a VAT on productivity, capital accumulation, and input cost using Regression Discontinuity Design and firm-level data from France. I find no significant impact of a VAT on firms' productivity or input cost. However, I find some evidence that the VAT increases firms' capital accumulation. In addition, I also find that the impact of a VAT is heterogeneous across different sectors of the economy. / Bibek Adhikari

Legal regulation of taxation of income from leases The aim of this study was to explore the legal issues of taxation of rental income, mainly from the perspective of income tax and value added tax. The paper points out the various specifics and problematic provisions relating to the application of these taxes on rental income. In the work are utilized descriptive and analytical methods that best suit the focus of this work. The work is divided into four chapters, which deal with various aspects of taxation. The first one deals with the general theoretical introduction to the taxation, the short historical excursion is included. The second chapter deals with the taxation of income from lease income taxes. It shows the different possibilities of this tax in case of individuals and are not omitted legal persons with which the legislative regulation clearer. In the third chapter, you can find a legal assessment of the rental income from the perspective of value added tax. This issue is particularly important for business persons, whether individual or legal, as it directly affects them. In the final part of the paper is the comparison of the Slovak and Czech legislation above mentioned taxes. Slovak Republic was selected because in the past, joint development of both countries. Throughout the experiment...

The topic of my diploma thesis is: The Account Mistakes and Tax Evasion. I chose this topic because tax has become a common part of our lives and that is why it is important to know about the problems as much as possible to avoid possible mistakes and faults. It is interesting that the most of account and tax mistakes do not appear in unusual situations but in common and everyday cases. The group of the problems connected with accountancy and taxation is realy wide and alternatives of account and tax faults are infinite. The goal of this work is to least partly contribute to elimination of these faults. I explain the interpretation of a mistake in the resorts of law, accountancy and taxation in the teoretical part. I give the most often mistakes in the resort of accountancy in costs. The theoretical part also contains the most common mistakes in the resortof taxation, especially of income tax of physical and legal entity. The practical part contains examples of tax evasion and the resort where it occur most frequently. Part of my practical work also mention examples of tax evasion of value added tax, fuel, problems in the resort of foreign workers and evasion caused of denatured alcohol.

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.

The aim of my diploma project is to characterize the accounting rules in the case of deferred tax on the basis of the Czech and international legislation and to analyze individual tax titles, which result in deferred tax. The practical part of my project is going to take place in Bosch Diesel Ltd. in Jihlava. This part will involve the analysis o individual tax titles which result in deferred tax, calculation of deferred tax based on investment inducement and the tax calculation of deferred tax for 2005, 2006 and 2007.

The subject of this thesis is particularly the issue of domestic reverse charge procedure as a tool in the fight against tax evasion on value added tax (VAT) and its planned expansion. The reverse charge is not the only tool in the fight against evasion of VAT in the Czech Republic. The thesis therefore analyzed and used other tools. These instruments are inspection report, institute an unreliable payer, liability for unpaid VAT and EET. In conclusion, there is the comparison of individual instruments.

This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.

The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.

This thesis deals with tools against tax evasion of value added tax. The main aim of this work is to analyse tools that either have been implemented in the Czech Republic and the European Union already, or, it is being planned to be introduced in the near future, and then, to evaluate their impact and effectiveness. Theoretical points and analysis of the tools take the first part of this thesis. It is a description of the principle of the functioning of value added tax, definition of tax evasion, legislative regulation of value added tax, and current forms of tax evasion. In the second part, every tool is being analysed, described the basic principles of the functioning, legislative regulation, and analysis of its advantages and disadvantages. It deals with VAT control report, electronic records of sales, reverse charge, concept of liability, comprehensive reporting and VIES.

The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.