Taxes are the most important revenue of the public budgets. The state dedicates great alertness to their right collection. In the area of value added tax, handing in control statement and introducing electronic record of sales, among other things, bring a contribution. The aim of this thesis is to assess effects of these instruments in connection with changes in VAT collection in the Czech Republic. The theoretical part brings a description of individual instruments that are used to increase VAT collection - tax rates, reverse charge, security orders, recapitulative statement, control statement, electronic register of sales. In the practical part the contribution of the adopted measures is surveyed on the basis of estimations and analyses. The effect of the control statement is calculated on the data about excessive deductions. Common influence of the instruments is investigated through analyses of VAT collection and final consumption, it comes to a calculation of possible impacts of the implemented measures. The thesis captures above all the period between the years 2015 - 2018 when the same VAT rates are valid and so computations are not influenced by rate change.

The thesis interprets theoretical knowledge on taxes and account questions of value added tax on concrete cases in machinery works. It describes occurrences connected with the duties of exporter or importer in international business. Basic aim of this work is to review demands on the entrepreneur for keeping accountancy and on tax matters in foreign trade relations. Theoretical part is based on interpretation of connections and risks of international trade and its impact on the country economy. Here we will find outline of EU incidence on Czech legislation in the field of VAT. Practical part deals with international business contracts of a concrete machinery company. It is concerned with the range of accountancy-unit duties which refer to goods sale in European community and to goods import and export to the third countries. Conclusion of the work brings complex evaluation of foreign cooperation, comparison of the listed-cases demands versus domestic trade operations and of international cooperation demands on the company management.

Muitas discussões têm sido feitas em torno da questão tributária no Brasil e no mundo, particularmente na Comunidade Econômica Européia, resultante da consolidação e aperfeiçoamento do Mercado Comum Europeu. Neste quatro destaca-se os aspectos relacionados com a tributação sobre o valor adicionado,particularmente aqueles concernentes ao momento da incidência, na origem (produção) ou no destino (consumo) e a dificuldade da sua operacionalização, no caso de um estado federal (país), pelas entidade subnacionais (estados membros). A tributação sobre o valor adicionado de nível estadual no Brasil, neste contexto, evoluiu para a adoção de alíquotas diferenciadas para um mesmo produto, conforme as operações sejam internas ou interestaduais e neste segundo caso, conforme a região de localização dos estados de origem e destino das operações, embora os desequilíbrios no espaço nacional, a nível de ICMS, com a importação do imposto sobre valor adicionado da competência estadual, pelos estados mais pobres persistam e esteja cada vez mais latente a guerra fiscal entre os estados federados, representada pela disputa cada vez mais acirrada, da opção de localização das novas plantas industriais a serem instaladas no país. Os sistemas de informações das entidades políticas envolvidas diretamente (os estados membros) e do Ministério da Fazenda, que acumula e processa os dados relacionados ao tributo, de forma agregada, têm evoluído bastante, utilizando intensamente a tecnologia de processamento de dados, desde o disquete de microcomputador até o teleprocessamento no controle das operações em trânsito. As novas tecnologias de informação vêm sendo progressivamente introduzidas pela maioria dos estados membros, havendo a utilização de tecnologias como EDI - Eletronic Data Interchange, teleprocessamento e agora a Internet começa a ser considerada. Discute-se neste trabalho, as peculiaridades do nosso imposto sobre valor adicionado estadual, o ICMS, quanto ao seu perfil bem como questões relacionadas à sua administração pelos Governos a quem cabe o produto da sua cobrança, ou seja, o Controle Fiscal. Assim, o Controle Fiscal, com a utilização das novas tecnologias, deverá ser cada vez mais um instrumento efetivo da Administração Pública. / Many discussions have been made around of tax problem in Brazil and in the world, particularly in European Economic Community, resultant of the consolidation and improvement of European Common Market. In this context is elevated the aspects related on the value added, particularly those concerning to moment of incidence, on origin (production) or on destiny (consumption) and the difficulty of its application, in case of a federal state (country), by subnational entities (membership states). The taxation on the value added on state level in Brazil, in this context, led to adoption of different rates for the same product, according to the operations being internal or interstate and in this second case, according to the region of localization of the states of origin and destiny of operations, although the disequilibrium in this national space, by level at ICMS, with the import of the duty on value added of state competence, by the poorer states persist and it is each time more latent the fiscal war between federate states, represented by a harder dispute, for the option of localization of the new industrial plants to be installed in the country. The information systems of the political entities directly linked (the membership states) and Finance Minister that accumulates and processes the data related to tax, of joined form, had evolved too, using intensively the data processing technology, from the floppy disk of microcomputer to teleprocessing on the movement operation control. The new information technologies have been progressively introduced for the most membership states, there has been use technologies such EDI-Electronic Data Interchange, teleprocessing and now Internet begins to be considered. It is discussed in this work, the peculiarity of our state value added tax, the ICMS, in its profile as well related questions at its administration by the governments who pertains to the result of its collect, as a matter of facts it is, the Fiscal Control. Then, the Fiscal Control, with the use of new technologies, must be each time more an effective instrument of the Public Administration.

In the diploma work I engaged in goods in retail and in problematical situations of sale in accounting and tax connections. Mayor objective of the diploma work is making out a list of problems which are connected with sale of goods. Other objective is sorting of this problems and looking for their methods of solution, which correspond to valid regulations and pracitce of trade. The theoretic part of the diploma work is divided into two thematic areas. In first area are analysed problematical situations of goods in retail. In second area are analysed accounting and tax connections of goods. In the practical part of the diploma work is the list of problems which are connected with sale of goods with their solutions.

nÃo hà / This paper analyzes the impact of the Program âYour Receipt is Worth Moneyâ created by the Department of Finance of the state of CearÃ, to stimulate people to demand receipts when purchasing goods from stores. Thus, the Program tends to increase the collecting of VAT due to the issuing of invoices and, at the same time, lower tax evasion, since at SEFAZ/CE, part of the collection returns to the tax payer registered in the program. The analysis of the effects of the Program âYour Receipt is Worth Moneyâ SEFAZ/CE, on the collection of the State of CearÃ, was performed using linear regression models, and, for this, we used the collection of VAT retail trade, the indices of the volume of retail sales and industrial production. In all models, these ratios were statistically significant and positively affect the collection of VAT retail. In terms of evaluation, it was observed that, in some models, the Program âYour Receipt is Worth Moneyâ has a positive effect on the collection and in others the effect is null-statistically equal to zero. / Este trabalho objetiva analisar o impacto do Programa âSua Nota Vale Dinheiroâ criado pela Secretaria da Fazenda do Estado do CearÃ, visando estimular a populaÃÃo a exigir o documento fiscal ao adquirir mercadorias junto ao comÃrcio varejista. Sendo assim, o Programa tende a aumentar a arrecadaÃÃo de ICMS por conta da emissÃo de notas fiscais e, ao mesmo tempo, por menor sonegaÃÃo fiscal, uma vez que a SEFAZ/CE devolve parte da arrecadaÃÃo ao contribuinte cadastrado no Programa. A anÃlise do efeito do Programa âSua Nota Vale Dinheiroâ da SEFAZ/CE sobre a arrecadaÃÃo do Estado do Ceara, foi realizada por meio de modelo de regressÃo linear e, para isto, foram utilizadas a arrecadaÃÃo do ICMS do comÃrcio varejista, os Ãndices do volume de vendas do comÃrcio varejista e da produÃÃo industrial. De acordo com os resultados, todos estes Ãndices foram estatisticamente significantes e afetam positivamente a arrecadaÃÃo de ICMS do varejo. Em termos de avaliaÃÃo, observou-se que o Programa âSua Nota Vale Dinheiroâ possui efeito positivo sobre a arrecadaÃÃo.

A la fin du XIXe siècle, les monastères bouddhiques, appelés aussi vat ou pagode, jouaient un rôle essentiel dans la société cambodgienne et la réglementation imposée par le Protectorat n’empêcha pas leur développement continu. Mais, quoique de plus en plus nombreux, ils étaient mal connus et leurs édifices ignorés. Aucun état des sanctuaires possédant une architecture remarquable n’a été réalisé avant les destructions des années 1970, et aucun inventaire n’a été fait depuis. Trois parties composent cette étude : après la présentation des caractéristiques générales de ces monastères, puis de leur mode de création de 1860 à 1975, est analysée l’architecture des 563 sanctuaires bâtis pendant les quatre règnes de cette période et existants encore aujourd’hui. Les autres édifices anciens de ces monastères sont également analysés. Les décors peints sont l’objet d’une autre thèse. Des cartes détaillées et un catalogue contenant une fiche pour chacun de ces sanctuaires, établis après la visite de 1800 vat, complètent cette étude. / At the end of the nineteenth century, the Buddhist monasteries, also known as watt or pagodas, played an essential part in Cambodian society and the regulation enforced by the French Protectorate did not prevent their continued expansion. But, although more and more numerous, they were badly known and their buildings were ignored. No repertory of sanctuaries with outstanding architecture was made before the destruction of the 1970s, and no inventory has been done since.Three parts make up this study. After the presentation of the general characteristics of these monasteries and their method of creation from 1860 to 1975, is analyzed the architecture of the 563 sanctuaries built during the four reigns of this period and still existing today. Other former buildings of these monasteries have been also studied. Murals are analyzed in another thesis. Detailed maps and a catalogue containing a sheet for each of these sanctuaries, carried out after the visit of 1800 watt, complement this study.

Les sanctuaires, ou vihāra, des monastères bouddhiques – ou vat - ont joué de tout temps un rôle essentiel dans la société cambodgienne. Lieux de rassemblement, de prière et d’enseignement auprès de la grande statue du Buddha, leurs murs puis leurs plafonds, ont reçu un décor peint racontant ses Vies antérieures et sa Vie historique. Ces témoignages ne figurent sur aucune liste des Archives Nationales de Phnom Penh et n’ont jamais fait l’objet d’une étude approfondie, et encore moins d’un recensement. Les plus anciennes peintures ne sont pas antérieures à la fin du XIXe siècle et les plus récentes ne dépassent pas le milieu des années 1970, période où les Khmers rouges ferment tous les monastères et commencent la destruction de leurs édifices et principalement des vihāra. Plus de 3000 monastères ont été répertoriés et quelque 1800 sanctuaires ont été photographiés pendant cette recherche dont le résultat se présente en trois volumes : le volume I est une étude de la peinture en six chapitres concernant essentiellement les vihāra mais aussi quelques sālā et kūtī ; le volume II contient les annexes constituées d’environ 1400 photographies, des cartes détaillées et la liste des vat concernés ; le volume III est un catalogue des 206 vat ayant conservé des peintures anciennes sur les murs, ou sur d’autres supports - bois, toile, verre ou métal - , illustré de quelque 500 photographies. / Temples, or vihāra, of Buddhist monasteries, or watt, always played an essential role in Cambodian society. Places of gathering, prayer and teaching which house the largest statue of the Buddha of the monastery, many of them of have received a decor of paintings on their walls and ceiling, recounting his previous Lives and his historical Life. This heritage is not present in the National Archives of Phnom Penh and has never been the subject of a thorough study, let alone a census. The oldest paintings are not earlier than the end of the 19th century and the most recent do not exceed the mid-1970s, when the Khmer Rouges close all monasteries and begin to destroy their buildings, mainly the vihāra. More than 3000 monasteries have been identified and 1800 sanctuaries were photographed during this research whose result is presented in three volumes : volume I is a study of the paintings into six chapters concerning mainly the vihāra but also some sālā and kūtī; volume II contains the annexes with approximately 1400 photographs, detailed maps and lists of the concerned watt ; volume III is a catalogue of the 206 watt having preserved ancient murals, or paintings on other supports - wood, canvas, glass or metal –, with roughly 500 photographs.

The goal of the thesis is to offer a comprehensive view of the issue of value-added tax and its representation in accounting. The thesis is divided into two basic parts: theoretical and practical. The theoretical part focuses on value-added tax legislation and on the basic terms and concepts used in the thesis. Later, it briefly deals with the development history of tax and tax rates. The thesis also introduces basic principles of VAT accounting and later describes problematic accounting cases in terms of value added tax on a theoretical level. The practical part covers the presentation and reporting of selected accounting issues and later the representation of these issues in the value-added tax return form and in the control statement.

The diploma thesis deals with tax records and with value added tax. Who leads the tax records, the legislation, the documents in the tax records, tax records of revenues and expenditures, liabilities, accounts receivables, inventories and fixed assets. Legislation of VAT, who is subject obligated to VAT, tax documents, the taxable and exempt benefits, the right to deduct VAT, the application of VAT in the country, application of VAT in the EU, application of VAT with the third countries. Complex example, which serves as a realistic example of keeping tax records in Excel and how to calculate a tax liability and how to fill in the tax form of VAT returns.

This work takes up a subject of foreign trade in the view of Czech companies and describes some important areas, which are connected with these operations. Among others the work describes forms of entrance to a foreign market, forms of transport, customs services, insurance, INTRASTAT system and customs procedures. The main subject of the work is the impact of foreign trade on accounting. The most important problem is foreign currency in connection to receivables and liabilities. Next part of the work is about value added tax in foreign trade. Closing part shows an example from common practice, on which are demonstrated all theoretical problems.