In my graduation theses I focus on charge of consumption taxes of consumer sector´s spending. Indirect taxes are imposed onto selected economic goods and increase their costs. Herewith they cause decrease of consumers´ available pension. Howsoever the available pension of different income groups is reduced depends at indirect taxes only on the level of consumption and which economic goods are used by these groups. Indirect taxes are on the contrary to direct taxes less conspicuous, because they are included in the prices of the wares and services. The consumer pays the tax by paying each purchase without any administrative acts and in doing so they do not know how much they paid in taxes to the government. The tax paid by an entity (natural or legal person) can be basically relocated in two ways. Onward to the buyer on the product market by increase of economic goods´ price or of a factor; backward to the seller. This relocation can be partial, i.e. the tax in new price will be partial; hundred-per-cent and in case of certain conditions it can be even higher than the height of tax is. The relocation doesn´t need to occur at all. For assesment of consumer sector tax charege level from consumption I chose a method which uses accessible agregate dates about consumption of social income group. In calculations I arised from dates from year 2006 published by Czech Statistical Office. From the analysys results of consumer sector´s consumption spending charge of consumer tax in 2006 result that the tax burden, which the consumer sector has, represents 13,15 {--} 14,90 % of their total average consumption spending. 11% of tax burden constitutes a value added tax and 3% constitutes a consumer tax. This means that if their consumption spending is 100 000 Kč, then the tax burdern would be 13 150 {--} 14 900 Kč. Consumer sector of employees and self-employers have a bigger tax burden than consumer sector of unemloyed and retirees. The reason is a bigger part of economic goods usage charged by 19% VAT rate.

This diploma thesis deals with value added tax on development of consumer prices on partial market. Term of tax incidence and factors are explained in the theoretical part of thesis. These factors are affected on partial market. The aim of diploma thesis is an analysis of added value tax reduce rate variance (from 1. 1. 2008) in consumer prices and evaluate effect of value added tax on chosen products. This analysis was made in the terms of factors, which are acting on partial market. In diploma thesis were monitoring milk products prices in chosen food shops Company in interval of one year. Then assessment was made in the influence of VAT increase rate on consumer The assessment of influencing factors in milk market was made in the terms of VAT.

Nonprofit organizations are governed by the same tax rules as business organizations. There are different tax benefits and exemptions, but there are higher demands on accounting and tax records. The interpretation of tax law seems confusing and complicated, therefore it was suggested how to reduce the administrative burden of non-profit organization.

The aim of this graduation theses is characterize foreign business cases, which apper in activities of choice company. The fist part of this work is focused on problems and specific cases, which go with foreign business transactions. First I described signification of foreign trade and approaches to his implementation. The next chapters deal with exchange rates, exchange rate differences, functions of duty, dutiable modes, tax problems - especially area of value added tax and dissimilarities of international business transactions at closing sale of goods. The company, which I choose for analysis of foreign business activities, is cooperative society Ledenický nábytek. I localized on most significant business activities and specific areas, which this company solves during trading with foreign partners from the European Union and compare with standards procedures. If there is any unsuitable procedure or any obscurities, I propose better and more suitable way of resolution.

nÃo hà / This study aims to analyze the transfer of the Value Added Tax (VAF) in the transfer of resources from ICMS to municipalities in Cearà stipulates as the Federal Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will include the period from 2003 to 2010 of all 184 municipalities of Cearà and used in data analysis, the econometric model for panel data. With this model, we sought to determine how the independent variables Bolsa Familia, FPM, GDP, Complementary Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show that the explanatory variables in a positive impact in increasing the transfer of the VAF for the municipalities of CearÃ. The variable that was most significant was the Complementary Law No. 86/97, created with the intent to waive the collection of the tax ICMS products and services for export, so the VAF provides an increase in the transfer to the municipalities about 7.47% when there is an increase of its exports. / Este estudo tem como objetivo analisar o repasse do Valor Adicionado Fiscal (VAF) na transferÃncia dos recursos do ICMS devido aos municÃpios cearenses conforme preceitua a ConstituiÃÃo Federal de 1988 e a Lei Complementar n 63 de 1990. A pesquisa compreenderà o perÃodo de 2003 a 2010 de todos os 184 municÃpios cearenses e utilizou-se, na anÃlise dos dados, o modelo economÃtrico de dados em painel. Com esse modelo, buscou-se verificar como as variÃveis independentes Bolsa FamÃlia, FPM, PIB, Lei Complementar n 86/97 e CIDE influenciam na variÃvel dependente (VAF). Os resultados demonstram que as variÃveis explicativas impactam de forma positiva no aumento do repasse do VAF para os municÃpios cearenses. A variÃvel que se apresentou mais significativa foi a Lei Complementar n 86/97, criada com o intuito de isentar da cobranÃa do tributo ICMS os produtos e serviÃos destinados à exportaÃÃo, portanto, o VAF proporciona um aumento no repasse para os municÃpios de cerca de 7,47% quando hà um aumento de suas exportaÃÃes.

The thesis deals with the accounting and tax specifics of multi-source financing of non-governmental organizations. The tax aspects of individual sources are ana-lysed from the point of view of corporate income tax and value added tax, both in terms of donor and recipient. Aspects of accountants are described with respect to valid Czech legislation adjusting this issue. The main aim of the thesis is to analyse the accounting and tax implications of multi-source financing of a selected non-governmental non-profit organization and to identify the critical sites resulting from the use of these resources. The conclusion of the thesis is focused on the evaluation of the current status of selected NGOs and supplemented with suggestions for improvement.

In his 2012 Budget Review, the Minister of Finance, Pravin Gordhan acknowledged that the introduction of the "new" Companies Act had given rise to certain anomalies in relation to tax and subsequently announced that the South African government would undertake to review the nature of company mergers, acquisitions and other restructurings with the view of possibly amending the Income Tax Act and/or the "new" Companies Act, to bring the two legislations in line with one another. These anomalies give rise to the present research. The literature reviewed in the present research revealed and identified the inconsistencies that exist between the "new" Companies Act, 71 of 2008 and the Income Tax Act, 58 of 1962, specifically the inconsistencies that exist in respect of the newly introduced amalgamation or merger provisions as set out in the "new" Companies Act. Moreover, this research was undertaken to identify the potential tax implications insofar as they relate to amalgamation transactions and, in particular, the potential tax implications where such transactions, because of the anomalies, fall outside the ambit section 44 of the Income Tax Act, which would in normal circumstances provide for tax "rollover relief". In this regard, the present research identified the possible income tax, capital gains tax, value-added tax, transfer duty tax and securities transfer tax affected by an amalgamation transaction, on the assumption that the "rollover relief" in section 44 of the Income Tax Act does not apply.

The master´s thesis deals with the value added tax in the area of fixed establishment. The thesis is divided into two main parts. The first part of the thesis defines the concept of fixed establishment and key EU legislations by which fixed establishments are governed. I investigate practical aspects and problems created by fixed establishment. The second part of the thesis includes a complex analysis of the actual judgments of the European Court of Justice, and their treatment of issues arising from the relationship between fixed establishment and their head office. The thesis shows the difficulties within application of VAT on intercompany transactions in cases where the fixed establishment is a member of the group for the purposes of value added tax.

The topic of the thesis is to assess the activities of travel agencies in terms of value added tax. The work is focused on characterization and use of a special VAT scheme for travel services not only domestically, but also at European level, with emphasis on evaluation of the advantages and disadvantages of special tax arrangements. The thesis is divided into three chapters. In the first chapter is an analysis of the current regulatory regime for special travel service in the Czech Republic. With the help of illustrative examples is ready basis for comparisons with subsequent modifications by the European Union and selected EU countries. The second chapter is devoted to the using of taxation of travel services from the perspective of European directives and requirements of the EC Commission. At the same time in the second chapter describes the system of taxation of travel services in Ireland, which represents a different taxation of this services. Aim of this thesis, which is to evaluate the use of special arrangements in selected Member States of the European Union, is achieved in the third chapter. Using the comparison it is shown that it is possible to gain a competitive advantage in the provision of services depending on the place of establishment of the travel services and therefore the legislation, which is governed by the service provider. Travel services provider can optimized their business thanks to competitive advantage.

This thessis is focused on the problems of taxation of banking activities in the wider context. In the first chapter, there is dedicated space to selected provisions of the Law on Income Tax, including tax analysis of derivates. The next chapter contains analysis banking activities from the perspective of Law on Value Added Tax. In the last part of this thesis there is analyzed in detail the newly prepared bank tax. The goal is to acquaint readers with the most important provisions of selected tax laws and bring them application to specific examples.