This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.

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 thesis is concerned with a discussion of advantages, disadvantages and potencial areas of usage of the Economic Value Added (EVA) as a measure of value based management. The coherency of EVA with key performance indicators as a tool of effective management is also analysed. Mentioned are also several alternative concepts. This thesis further analyses practical application of key performance indicators in mobile telecommunication company T-Mobile and evaluates the implemented concept of EVA as a central component of value based management.

The master thesis discusses application of value added tax in municipality, after the amendment of act in 2009. The theoretical part is focus of attention municipality and law of value added tax, concepts definition of public services and economic activities and calculation of turnover. Theoretical conclusions are applying to financial reports of the city Sezimovo Ústí. Its revenues are classified into taxable and non-taxable payments and the turnover is predicted. The goal of this paper work is the universal algorithm of taxes formulation including optimization techniques of most frequent activities of municipalities.

Target of this thesis was to check how taxes influence a management of a company, especially with respect to the value added tax. In theoretical part is described term tax, description od tax system of the Czech Republic and especially description of the value added tax. In practical part is carried out aplication on the real company EGE Ltd., again especially with respect to the value added tax. In conclusion is written summary of the thesis including my own proposals for improvement.

The purpose of this study was to investigate the relationship between TeacherInsight™ (TI) scores and student performance as measured by student academic change scores on the Texas Assessment of Knowledge and Skills (TAKS) test. School district administrators, particularly district personnel administrators, are continually faced with the task of screening and hiring potential teacher applicants who are expected to influence student achievement outcomes directly. Efforts to make the screening, selection, and hiring process more efficient and effective have led to the use of certain teacher prescreening selection instruments that provide a research-based assessment of teachers’ affective attributes, which purportedly predicts teacher effectiveness. This study addressed this concern using a teacher screening and selection tool, the TI, design by the Gallup Organization. According to the Gallup Organization, the TI is a predictor of teacher affective attributes or talents. The state of Texas uses a student evaluation process called the TAKS to measure student academic gains in certain subject areas. This study examined the relationship between the TI and teacher effectiveness as measured by student academic TAKS change scores in mathematics in fourth and fifth grade. I used data obtained from a single school district in north central Texas. The specific targeted population consisted of 874 students enrolled in mathematics and 44 fourth- and fifth-grade teachers hired over a 3-year period (20082011). I applied a quantitative causal-comparative research design. Descriptive statistics for all variables were presented and bivariate relationships between continuous variables were examined. A two-level linear regression model was used to predict student performance on state-mandated assessments using teachers’ TI scores while controlling for relevant covariates. The statistical significance level throughout the study was set at α = .05. A major finding of this study revealed that teachers’ TI scores were not significant predictors of student achievement in the final model (p = .351). Moreover, the final model did not have significant predictive power when compared to the null model. The findings suggest that other factors not recorded in this dataset may influence student academic performance. Only student gender was a significant predictor of TAKS scores. However, the effect size indicated that student gender accounted for less than 1% of the variance in student achievement (R2 = .003). The findings of this study indicate that the TI alone should not be used as the sole instrument in predicting the quality and potential influence a teacher candidate will have on student performance on state-mandated assessments, and the selected school district should consider re-evaluating its use of the screening instrument for selecting teachers. Recommendations based on the results of the study are discussed and areas for future research are provided.

This diploma thesis deals with an analysis of value added tax (VAT) development in the European Union from two points of view -- from the point of view of legislation development and from the point of view of development of true indicators. My goal was to find out, if the tax systems in the member states of the EU in the period from 1995 to 2010 became closer due to harmonization. In the first part, I try to explain the main principle of VAT and also how this tax works. In the following chapter I focus on the development of legislation concerning VAT in the EU from year 1995 to year 2013. Development of true figures (such as reduced VAT rates, standard rates, implicit tax rates on consumption, and value added tax-to-GDP ratio) is essential for achieving the goal. I devoted chapter three to this topic. In the last part of my work I find out (using statistical software Statgraphics), if the above mentioned figures became approximate or not.

This thesis deals with the didactic analysis of the curriculum on Value Added Tax, which is taught in the subject of economics at the business academies. The thesis is divided into four parts. The first part is devoted to the description of secondary vocational education in the Czech Republic and the general characteristics of the subject of economics. This introduction is followed by the part, in which it is done processing the curriculum of the Value Added Tax as a theoretical basis for teaching. In the next part of the thesis are designed practical examples used to verify and practice students' knowledge. The final part focuses on the design process each selected classes and their specific form and structure.

The goal of this Masters Thesis is to analyse economic value added generated by non-financial companies listed on Prague stock exchange. Main goal is not only to calculate the amount of economic value added, but also to compare results of two economic models used to specify Re (Minimal required return of companys own capital), necessary to calculate economic value added. Next goal is to analyze link between economic value added and stock price. Correlation between this two parameters would be a sign of possibility to predict future stock price in dependance on generated economic value added. For this Masters thesis, It is important to have all balance sheets, P/L statements and stock market data for all selected corporations. All these informations were exported from database Thomson Reuters Eikon available on University of economics in Prague.

The subject of the diploma thesis is value added tax in tourism. Certain subjects that do business in tourism are obliged to apply a special travel service scheme for services provided according to the Act No. 235/2004 on Value Added Tax. In comparison with normal rules, this scheme simplifies the rules of application of the value added tax, though it is not applicable in all situations. The major aim of this thesis is to make a complete outline of the rules related to the application of value added tax in tourism and present suitable practical examples. Another aim of the thesis is to analyze the difference between the legislation of the special scheme according to the Act on Value Added Tax and according to the European Directive 2006/112/EC on the common system of value added tax. The theoretical focus is supplemented by practical examples with some completed tax returns for better understanding of the application of value added tax in tourism.