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.

The change in statutory audit in 2010 made the auditor market more competitive and commercial market. Since audit is no longer mandatory for small and medium sized enterprises, the need of providing value-added audit has been increased. The value-added audit is a concept used by audit firms, trying to meet client expectations, but can the demanded value depend on the client? The purpose of the study is to try to explain the client's demand for value-added audit. The study can provide a better understanding of what factors affect the client's demand. The demanded value has been divided into two different groups: audit-value and added-value. In accordance with accounting theories, for example stakeholder theory and agency theory, the model of the study has been developed. The model illustrates factors that might affect the client's demand of value-added audit, including the expected relation for the different factors. The empirical material is collected, partly through a survey study, partly through secondary data. The result indicates factors that might tend to affect the client’s demand of value-added audit, which are in line with earlier studies. Our conclusion is that client’s demand of value-added audit may depend the importance of internal stakeholders, leverage and position. The new understanding may promote are more effective value-added audit for the client and the auditor. During the study, a lesser studied area was identified, which were if the marketing strategy of various audit firms are different. The variation of marketing may therefore be interesting to study in future research. / I samband med slopande av revisionsplikten 2010, har revisorns arbetsmarknad förändrats till att bli en mer konkurrensutsatt och kommersiell marknad. Eftersom det inte längre är obligatorisk för alla aktiebolag att anlita en revisor har behovet av att påvisa ett tillfört värde för klienten ökat. Mervärdet är ett koncept som revisionsbyråer använder för att försöka möta klientens förväntningar, men kan värdet av revisionen variera beroende på klient? Syfte med studien är att försöka förklara klientens efterfrågade värde av revisorn. Tanken med studien är att bidra med en bättre förståelse kring vilka faktorer som påverkar klientens efterfrågade värde, vilka har delats in i två värden: revisionsvärde och mervärde. Med hjälp av relevanta redovisningsteorier, exempelvis intressentteori och agentteori, har studiens modell utvecklats. Modellen illustrerar faktorer som kan antas påverka klientens efterfrågade värde av revisorn samt vilket samband som förväntas föreligga för respektive faktor. Studiens empiriska material har insamlats, dels genom en enkätundersökning, dels genom att hämta sekundärdata från respektive klients årsredovisning. Resultatet av studien indikerar på faktorer som tenderar till att påverka klientens efterfrågade värde av revisorn, vilka överensstämmer med tidigare forskning. Vår slutsats är att klientens efterfrågade värde av revisorn kan bero på följande faktorer: betydelsen av interna intressenter, skuldsättningsgrad och befattning. Den nya förståelsen kan främja en mer effektiv och värdeskapande revision, dels för klienten, dels för revisorn. I samband med studien identifierades ett mindre utforskat område inom värdeskapande revision, vilket var om marknadsföringsstrategin varierar mellan revisionsbyråer. Revisionsbyråernas marknadsföring kan därmed vara intressant för framtida forskning att studera.

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.

This master’s thesis deals with complex evaluation efficiency of the company Sanmina-SCI Czech Republic s.r.o. It analyses the company’s development from its foundation during the year 2012 and conducts strategic analysis of the company, including financial analysis and proposes measures to maintain, or increase the company’s performance. Individual proposals are based on economic evaluation.

Wassernutzung und Abbau der Frischwasser-Ressourcen sind heutzutage ein Thema, das als so wichtig wahrgenommen wird wie der Klimawandel. Wasser wird somit zunehmend Auswirkungen auf den ökonomischen Wert von Unternehmen haben. Ziel der vorliegenden Arbeit ist es, den monetären Wert des Wassers mithilfe des Wasser-Fußabdrucks zu bestimmen. Hierfür werden nach einer kurzen Einführung in Kapitel 2 der ökologische Fußabdruck, der CO2-Fußabdruck und der Wasser-Fußabdruck kurz vorgestellt und in Beziehung zueinander gesetzt. Anschließend wird der Wasser-Fußabdruck diskutiert und sowohl in die Ökobilanzierung als auch in das Instrumentarium der Umweltleistungsmessung eingeordnet. Danach werden die Zielgrößen des Unternehmenswertes beschrieben und der Zusammenhang von ökologischer und ökonomischer Leistungsmessung dargestellt. Auf dem Stufenmodell zum Wertbeitrag aufbauend werden verschiedene Ansätze zur Integration ökologischer Aspekte in den Unternehmenswert diskutiert. In Kapitel 3 wird dann die Methode entwickelt, um den Wasser-Fußabdruck zu bestimmen und auszuwerten und anschließend mithilfe der Werttreiberanalyse, des Water Value Added und der Kumulierten Wasserintensitäten den ökonomischen Beitrag des Wassers zu berechnen. In der Fallstudie wird die Methode angewendet und anschließend in Kapitel 5 anhand der zuvor vorgestellten Kriterien bewertet. Abschließend werden einige Handlungsempfehlungen zur Anwendung und Weiterentwicklung der Methode gegeben. Als Ergebnis der Arbeit kann die Frage beantwortet werden, wie ein Unternehmen den Einfluss des Wassers auf den eigenen Unternehmenswert und den ökonomischen Wert des Wassers bestimmen kann.

Wassernutzung und Abbau der Frischwasser-Ressourcen sind heutzutage ein Thema, das als so wichtig wahrgenommen wird wie der Klimawandel. Wasser wird somit zunehmend Auswirkungen auf den ökonomischen Wert von Unternehmen haben. Ziel der vorliegenden Arbeit ist es, den monetären Wert des Wassers mithilfe des Wasser-Fußabdrucks zu bestimmen. Hierfür werden nach einer kurzen Einführung in Kapitel 2 der ökologische Fußabdruck, der CO2-Fußabdruck und der Wasser-Fußabdruck kurz vorgestellt und in Beziehung zueinander gesetzt. Anschließend wird der Wasser-Fußabdruck diskutiert und sowohl in die Ökobilanzierung als auch in das Instrumentarium der Umweltleistungsmessung eingeordnet. Danach werden die Zielgrößen des Unternehmenswertes beschrieben und der Zusammenhang von ökologischer und ökonomischer Leistungsmessung dargestellt. Auf dem Stufenmodell zum Wertbeitrag aufbauend werden verschiedene Ansätze zur Integration ökologischer Aspekte in den Unternehmenswert diskutiert. In Kapitel 3 wird dann die Methode entwickelt, um den Wasser-Fußabdruck zu bestimmen und auszuwerten und anschließend mithilfe der Werttreiberanalyse, des Water Value Added und der Kumulierten Wasserintensitäten den ökonomischen Beitrag des Wassers zu berechnen. In der Fallstudie wird die Methode angewendet und anschließend in Kapitel 5 anhand der zuvor vorgestellten Kriterien bewertet. Abschließend werden einige Handlungsempfehlungen zur Anwendung und Weiterentwicklung der Methode gegeben. Als Ergebnis der Arbeit kann die Frage beantwortet werden, wie ein Unternehmen den Einfluss des Wassers auf den eigenen Unternehmenswert und den ökonomischen Wert des Wassers bestimmen kann.

Master of Science / Department of Agricultural Economics / Michael A. Boland / The 2002 Farm Bill Rural Development Title created new programs to encourage the development of businesses designed to convert commodities to value-added products. This thesis identifies determinants of business development success for Value-Added Producer Grant (VAPG) recipients. Success is categorized in nine different stages of development:(1) creation of an idea, (2) formation of the idea into a written plan as a feasibility study, business plan, or marketing plan, (3) formation of an organizational structure for the idea, (4) the hiring of a manager or employees for the idea, (5) raise capital for the idea through equity drives, (7) creation of the idea into a product in a facility, (8) distribute and sell the product, (9) and whether the product was being sold in March of 2006. The data involves information on 621 grant recipients. Two econometric models are used to evaluate the data. The number of USDA Rural Business and Cooperative Employees, the value-added producer grant amount divided by the number of producers in the organization, the 2006 organizational sales divided by the number of producers in the respective organization, and the total production of the organization divided by the national production of the respective crop were significant variables. These four size variables had a negative impact on an organization being in steps one though eight, but a positive impact on being in step nine, which was the successful stage of business development. (such as dairy, flowers, fruit, nuts, specialty meats, wheat, and wine were positively associated with successful VAPG grant recipients. Illinois, Kansas, Minnesota, Missouri, and Wisconsin had significantly greater odds of success in business development also.

Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa. The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD. The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa. / MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015

Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to disclose in their annual financial statements whether they have complied with King III (2009) or to explain as to why they have not. King III (2009) lays down the principle that a company is not only a profit making institution, but should also be a responsible citizen of the country. Companies are therefore moving toward becoming corporate citizens. Corporate citizenship is about integrating corporate responsibility into core business strategies, while at the same time adding value to shareholders and stakeholders. These corporate citizens are expending more and more money on their CSR objectives in the form of CSR expenditure. The purpose of this research study is to provide an analysis of the factors that influence the South African value-added tax (“VAT”) treatment of CSR expenditure. In general, the principles in the Warner Lambert (2003) case can be applied to such expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense that the expense being incurred for income tax purposes in the production of income will normally also be incurred “in the course or furtherance of an enterprise” for VAT purposes. The methodology used to meet the set objectives was that of legal interpretative research, specifically doctrinal. It was used to identify how the income tax and VAT legislation is applied on overhead expenditure, specifically CSR expenditure. The principles in the South African VAT legislation, specifically relating to the input tax deduction, were compared to the international VAT system to determine whether principles are similar and foreign judgements therefore reliable. A critical analysis was thereafter performed on South African and international case law, specifically European Court Judgements (“ECJ”) judgements, relating to the deductibility of input tax. The findings are that CSR expenditure may be seen as an overhead cost to a business and furthermore as a tool with which financial benefits can be created for a company if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration, specifically CSR expenditure, was made in the course or furtherance of an enterprise and whether the CSR expenditure incurred could be proven to have a direct or immediate link to the making of taxable supplies in the course or furtherance of the vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014