Global ETD Search

51	Reálnost výše paušálních výdajů u osob samostatně výdělečně činných / Real amount of flat costs of gainfully employed persons MAKOVÁ, Andrea January 2010 (has links) This Diploma thesis called ``Real amount of flat costs of gainfully employed persons`` focuses on the amount of flat costs, the possibilities of cost claims and their advantages. The purpose of this thesis is to analyse the differences between the amounts of income tax of a physical entity by calculating with flat costs (costs by percentage of income) and by calculating with real costs (costs of achievement, assurance and maintenance of taxable incomes). The theoretical part describes the Act No. 586/1992 Coll. on Income taxes, especially the terms and definitions used in this Act. Next part of this thesis refers to the development of flat costs and conditions of cost claims. The final part of this thesis consists of the Slovak and the Austrian version of tax legislation regarding flat costs. The practical part of this thesis contains my analysis of the development of collection of income tax of physical entities within the Czech Republic. I have focused primarily on South Bohemia and have compared the number of taxable persons and the extent of flat costs usage. Concrete examples are stated at the end of this part.
52	Vývoj sociálního pojištění z hlediska odvození plateb do veřejného rozpočtu / Development of social insurance from the standpoint of transfer of insurance-generated monies to the state budget. Hartlová, Alena January 2007 (has links) This thesis deals with the development of social insurance, specifically with health insurance and social security, from the standpoint of transfer of insurance-generated monies to the state budget. It presents the significance of social insurance in its current form and an analysis of the principal changes it has undergone in the last fifteen years. It particularly examines changes in the definition of participants in social insurance and changes in the use and structure of bases of measurement in individual insurance subsystems. This thesis also includes an analysis of these changes which seeks to analyze the past and potential impact of shifts in basic factors which influence the amount of money flowing from insurance to the state budget (such as minimum wage, average wage and number of paying participants) on individual participants in social insurance.
53	Progresivita daně z příjmů / The impact of the non-taxable items on the tax base in the Czech Republic Číž, Bronislav January 2008 (has links) The diploma thesis is focused on the distribution of non-taxable items, respectively their impact on the distribution of the income or tax base between diverse income groups in the Czech Republic. The aim of the empirical research was to measure redistributional effects of total and particular non-taxable items by various income inequality metrics.
54	Stanovení daňové zátěže při variantních řešeních pořízení nemovitosti / The determination of the taxation at alternative solutions of purchasing a property Plšková, Darina January 2016 (has links) This thesis is focused on tax issue, witch relates to real property trading. In the theoretical part of the thesis I describe the basic terms and deal with individual tax, which is related to the mentioned tax. In the context of the thesis will be compared to the tax burden for selected model situations that may arise in the sale, purchase or lease of real property. This load will be examined from the point of view of physical persons, to self-employed persons and also legal persons.
55	A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership Scholtz, Ricardo Christian 18 November 2019 (has links) In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance, is that at common law a partnership is not regarded as a person, but for VAT purposes it is treated as a separate person. This creates a strong dichotomy between the general legal nature, and the VAT character of a partnership transaction. The partnership and the VAT law dichotomy, is an important theme that runs through most of the thesis. Only once I have established the nature of the transaction for VAT purposes – whether in keeping with or differing from the common law – do I apply the relevant provisions of the VAT Act to determine the VAT implications of the transaction. An important general principle is that what is supplied or acquired by the body of persons who make up the partnership, within the course and scope of its common purpose, is for VAT purposes, supplied or acquired by the partnership as a separate person. I conclude that there are difficulties and uncertainties regarding the application of the provisions of the VAT Act to various partnership transactions. For the sake of certainty and simplicity, I propose amendments to the current provisions that are relevant to partnership transactions, and also propose additional provisions. The proposed amendments seek to align with the purpose of the VAT Act and the principles upon which it is based, and also to adhere to internationally accepted principles for a sound VAT system. I also pinpoint those aspects of the VAT Act that can be clarified by the SARS in an interpretation statement. I further identify issues that require more research, eg issues arising from a partnership’s participation in cross-border trade. / Mercantile Law / LL. D. Acquisition Agent Barter Capital contribution Consideration Contract Dissolution of a partnership Distribution Enterprise Expense Formation of a partnership Going concern Input tax Joint ownership Liquidation Tax neutrality Obligation Output tax Ownership Partner Partner’s share Partnership Partnership law Partnership profits Partnership property Payment, person Principal Reciprocal connection Reorganisation relief Transaction Set off Tax simplicity Supply Taxable activity Unincorporated body of persons VAT Vendor 343.52662068 Partnership -- Taxation -- South Africa
56	Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas / Transfer Pricing and Customs Value : Prevention is Better than Cure Söderberg, Anna January 2015 (has links) Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter. Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas. / The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure. Transfer pricing customs value prevention better than cure arm’s length principle cross-border intercompany transactions cross-border intercompany transactions intercompany transactions market value market China USA Sweden Swedish tax authority pricing unrelated adjusted customs duty customs duty Customs Authorities intercompany relationship income tax methods taxable income imported products import price adjustments transaction price tax surcharge tax surcharges monetary penalties american precedent documentation transfer pricing documentation future communication customs declaration Tullvärde internprissättning globalisering transaktioner koncernintern gränsöverskridande handel prissättning multinationella multinationell företag multinationellt företag armlängdsprincipen närstående företag närstående företag närstående bolag bolag oberoende företag oberoende skattemyndigheten skattemyndighet internpris koncern bolagskoncern marknadsmässig marknadsmässiga villkor inkomstbeskattning tullavgift tullavgifter tullmyndighet tullmyndigheter importpris importpriser närståenderelation prissättningsmetod prissättningsmetoder transaktion transaktioner beskattningsunderlag prisjustering prisjusteringar skattetillägg straffavgift straffavgifter ouppmärksammat problem dokumentation bevisbörda kommunikation förekomma förekommas internprissättningar OECD svensk lagstiftning kinesisk lagstiftning amerikansk lagstiftning WTO GATT marknadsprismetoden CUP-metoden återförsäljningsprismetoden RPM-metoden kostnadsplusmetoden CPM-metoden nettomarginalmetoden TNMM-metoden vinstfördelningsmetoden PSM-metoden transaktionsvärde transaktionsvärdet identiska varor liknande varor försäljningspris produktionsvärde rimliga medel dokumentationskrav OECD:s riktlinjer riktlinjer jämförelse bevisbörda Kina USA amerikansk CVA amerikanska marknaden svenska marknaden kinesiska marknaden förhållandet mellan ökad samverkan dokumentationspolicy dokumentationskrav kostnader importdeklaration preliminär preliminär importdeklaration

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