The Diploma thesis deals with carousel frauds of value added tax. The aim of thesis is to assess possible solutions of tax evasions based on the analysis of carousel frauds used for illegal activity. Subsequently evaluate the effectiveness of these measures of tax administration and propose possible solutions how to eliminate these tax evasions.

The dissertation deals with value added tax fraud on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which do not allow honest parties to compete. Therefore, the Czech Republic in the year 2010 asked the European Commission about the possibility of introducing a reverse charge for fuel. The request was rejected. The aim of the dissertation is to create a methodological tool for the early identification of potential tax fraud on value added tax. Another goal is to propose solutions that can effectively help reduce fraud on a selected commodity market. The theoretical part presents the approaches of authors dealing with economic crime, judicature of courts and expert reports. On the basis of this knowledge an area in which it is possible to propose solutions to the problem was defined. The goals are met in several stages. First, by analysing market various entities involved in fuel trading are characterized. Information about trading practices is derived from interviews and a survey carried out on a sample of distributors and petrol station operators. The last stage is collection of information about available prices which are further processed. On the basis of the results obtained risk characteristics of potential tax fraudsters are given. After evaluation of price databases a methodology was created that allows determining the usual price and measuring risk zones. As the introduction of the methodology is related to legislative changes, these changes are subsequently defined. Finally, recommendations are formulated for effective use of the methodology as a tool to reduce tax fraud.

This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.

In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds

This diploma thesis is focused on the analysis of specific type of Value Added Tax fraud called carousel fraud. The main object is to analyse and quantify tax fraud impact specifically oriented to VAT area, i.e. carousel fraud, and suggest the way of prevention which prevent its emergence and expansion in domestic economy. In the theoretical part the information about VAT, the Czech Law on Value Added Tax, EU directive on the common system of Value Added Tax and carousel fraud is described and furthermore, the losses to carousel fraud are mentioned. The practical part is applied to analysis of profit from carousel fraud as a whole and profits of individual participants in carousel fraud, analysis of the Court of Justice of the European Union judgements and the Supreme Administrativ Court of the Czech Republic judgements and carousel fraud prevention in the EU and at home.

The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.

This thesis is focused on multifunctuinal building in Frenstat pod Radhostem. The building is two-storey with basement. Multifuctional building is situated in town centre near roundabout. The surrounding area consist of family houses, supermarket building and prefab housing estate. The goal was to create building that will not disturpt surrounding area with height and size and will create mirror effect on its facede. Mirror effect will show picture of nature around the building, especially of Beskydy mountains, To show Beskydy in the mirror the building has facade rotated to face these mountains. In basement of multifunctional house there is technical background and automatical parking stack. On the first floor the restaurant and cafeteria is situated also textil shop with their own background. On the second floor are situated offices.