Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams. Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą. Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą] / Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS. / Jurisprudence / D. Phil. (Information Systems)

This thesis deals with the taxes of accounts of individual ? a tradesman. In this work are first explained the basic concepts of tax theory and briefly describes the tax system of the Czech Republic. Furthermore, there are characterized by individual accounts for the recording of taxes in accounting. Subsequently, there are described income tax natural persons and its structure. In the thesis is also mentioned, to which substantial changes occurred in the law on income tax of physical persons in recent years. In other parts of the work are given basic information about the selected sole trader, which was applied to the issue of taxes, and analyses the tax obligations of the tradesman in 2011 and in previous years.

The primary objective of this thesis is to assess the impacts of VAT on municipal economy, to determine when it is advisable for a municipality to become a VAT payer and how the VAT payership affects the municipality{\crq}s income, and what the associated rights and obligations are. Based on an analysis, we review Municipality ``X{\crqq} that registered for VAT voluntarily on July 1, 2004 and Municipality ``Y{\crqq} that only became a VAT payer beginning January 1, 2009. According to the information revealed, the VAT registration associated financial benefits for Municipality X were closely connected with its financial investments made with the assistance of received subsidies and capital investments into property. Compared to Municipality X, the implications are that Municipality Y would have not benefited from becoming a voluntary VAT payer. The anticipated financial effect would have been neutral. At present, we can state that the greatest financial benefits for municipalities under the VAT scheme arise from investments into the renovation, repairing work or construction of water-supply and public sewer systems provided that the municipality operates or lets it on lease to another VAT payer.

Cette thèse propose une analyse économique de la gestion des déchets ménagers au Vietnam.Après avoir étudié les différents acteurs et leurs domaines de compétence à l’échellenationale, elle cible plus particulièrement les zones urbaines du pays afin d’identifier la naturedes déchets produits, les modalités de régulation et de financement de leur gestion. Parailleurs, une évaluation des comportements des ménages en faveur de l'amélioration de lagestion des déchets ménagers est proposée à partir d’une évaluation contingente. A partird’une enquête réalisée auprès de 416 ménages dans la ville de Hanoï et de 444 ménages dansla ville d’Ho Chi Minh, l’estimation du consentement à payer (via la méthode d’Heckman)révèle que les ménages sont disposés à payer respectivement environ 0.51 euros et 0.56 eurospar mois par ménage pour une amélioration de la qualité du service d’élimination des déchetsménagers. Les résultats de cette étude empirique sont également mobilisés pour proposer desrecommandations concrètes visant à assurer une plus grande efficacité dans la gestion desdéchets au Vietnam. / This thesis provides an economic analysis of household waste management in Vietnam. Afterstudying the various stakeholders and their fields of competence at the national level, ittargets the urban areas of the country in particular in order to identify the nature of the wasteproduced and the regulation and financing conditions for its management. Furthermore, anassessment of household behavior vis-à-vis the improvement of household waste managementis proposed using a contingent evaluation. Starting from a survey carried out on 416households in the city of Hanoi and 444 households in Ho Chi Minh City, an estimation of thewillingness to pay (using the Heckman method) reveals that households are prepared to payabout 0.51 euros and 0.56 euros per month per household respectively to improve the qualityof service of household waste disposal. The results of this empirical study are also used topropose concrete recommendations aiming to ensure greater efficiency in household wastemanagement in Vietnam.

Le gouvernement français s'est engagé sur un ambitieux objectif de développer l'éolien offshore pour atteindre une capacité de 6 GW d'ici 2020. La construction d'éoliennes terrestres, tout comme les éoliennes offshore, est très contestée en raison de leur impact visuel sur le paysage. Dans la région française du Languedoc Roussillon, les acteurs concernés (industrie touristique, commerces, pêcheurs, élus locaux), craignent que la construction de parc éoliens offshore aie des effets néfastes sur le tourisme, en donnant à la région une image industrialisée et « bétonnée ». Jusqu'à présent, en mer du Nord, il n'a jamais été mis en évidence que la construction de parcs éoliens offshore ait réellement affecté l'attractivité touristique des côtes environnantes. On peut se demander si ce constat peut être extrapolé à la cote méditerranéenne. Depuis une dizaine d'années, lorsqu'ont débuté les débats sur la possibilité d'exploiter les vents méditerranéens, beaucoup de préjugés sont apparus sur l'impact potentiel négatif que cela pourrait avoir sur le tourisme. La réticence a d'autant plus augmenté lorsque le Languedoc Roussillon a été inclus dans le zonage de l'appel d'offre concernant la construction de 2 GW de parcs éoliens.Il était donc pertinent de mener une enquête auprès des touristes du littoral pour évaluer comment l'installation de parcs éoliens, installés à des distances réalistes des côtés, pourrait affecter le tourisme balnéaire. Par ailleurs, il était également intéressant de proposer des stratégies que les stations balnéaires pourraient adopter pour augmenter le nombre de touristes et leurs profits, avec ou sans parc éolien. Pour répondre à ces questions, une enquête d'évaluation mobilisant la méthode des « choice experiment », a été réalisée durant l'été 2010, auprès de plus de 350 touristes, sur les plages languedociennes.Les résultats de cette enquête, présentés au chapitre 3, montrent que les coûts liés à la nuisance visuelle s'annulent lorsque le parc éolien est installé à des distances comprises entre 8 et 12 km de la côte. L'enquête a également mis en évidence une forte demande pour la mise en place de démarches éco responsable (favorisant les produits locaux, le vélo, les transports publics et les économies d'eau et d'énergie) par les stations balnéaires. Ainsi, nos résultats montrent que la nuisance vécue par l'installation d'un parc à 8 km de la cote serait compensée par la mise en place simultanée d'une « démarche verte ». Par ailleurs, la construction de récifs artificiels associé au parc éolien, qui permettrait l'accès à des loisirs récréatifs (plongée sous marine par ex.) générerait, d'après nos résultats, une augmentation des dépenses des touristes, si ce parc était installé à une distance d'au moins 5 km de la côte.De nos résultats émergent deux principaux constats :- L'implantation d'une éolienne à 12 km de la côte, sans aucune évolution de la station par ailleurs, n'aurait pas d'incidence négative sur le tourisme.- Si la station balnéaire met simultanément en place des actions environnementales et des activités récréatives, le parc éolien peut alors être conçu à partir d'une distance de 5 km de la côte.L'écart entre le Consentement à Payer pour un bien et le Consentement à Recevoir une compensation pour renoncer à ce même bien est un phénomène très largement mis en évidence en économie de l'environnement. Dans une seconde partie de la thèse, nous prenons en compte dans nos estimations économétriques cet écart entre les pertes et des gains dans la fonction d'utilité. En tenant compte de cette asymétrie, nous estimons une réduction de moitié de la nuisance vécue par rapport aux éoliennes si le parc éolien est déjà installé. D'un autre côté, les bénéfices liés aux activités récréatives et à une démarche éco responsable sont perçu comme plus élevés si ces activités étaient déjà mises en place. / The French government has committed itself to an ambitious target of boosting the offshore wind power capacity to reach 6 GW by 2020. Wind turbines onshore as well as offshore are highly contested on visual grounds. Affected stakeholders, ranging from business and property owners, fishermen and elected municipal planners, fear significant negative economic impacts on their ‘business' or their ‘property'. In the French Mediterranean region of the Languedoc Roussillon, the expectation is that the tourist industry will be chagrined in the presence of an offshore wind farm – giving a windy and cemented image of the region. Since talks began about 10 years ago, on the potential for ‘harvesting' the winds of the Mediterranean Sea, many postulates have been made with regard to the impact on coastal tourism. In particular, resistance mounted when plans to include the Languedoc Roussillon in the 2011 tender for the construction of 2 GW wind power capacity were materialising. In this light, it was considered of pertinence to investigate how offshore wind farms, installed at realistic distances from the coast (5, 8 or 12 km), would affect coastal tourism. Additionally, it was considered of interest to help define strategies that coastal community resort may adopt to boost visiting numbers or profit margins with or without wind farms. To answer these questions a full-scale choice experiment valuation survey with over 350 tourists was undertaken in the summer of 2010 on Languedoc beaches.Our survey results show (in chapter 3) that average visual disamenity costs tends to zero, when an offshore wind farm is installed somewhere between 8 and 12 km from the shore. We also find that there is considerable demand for “sustainable” coastal community resorts that favours local produce, bicycling, public transport, energy and water saving devices. Thus, our estimates show that a wind farm installed 8 km from the shore could be ‘compensated for' through the simultaneous ‘greening' of the coastal community resort. If in addition a wind farm is associated with artificial reefs and recreational user access, our results point to an actual rise in tourist related revenues when the wind farm is located min. 5 km from the coast. The policy recommendation is thus two fold: Everything else equals, a wind farm located 12 km offshore will have no negative incidence on tourism. With simultaneous application of a coherent environmental policy and wind farm associated recreational activities, wind farm siting can be conceived from 5 km and outwards.In a latter stage (chapter 5) we explicit account for the well-established fact that humans' over-estimate losses compared with equal-sized gains, in our econometric estimations. By incorporating so-called gain-loss asymmetry in the utility function, we observe that the WTP to remove wind farms had they already been installed is half the compensation required to accept their presence during a vacation. The disamenity costs associated with wind farm installation are thus of a significantly smaller magnitude had the wind farms already been installed. On the other hand, the welfare benefits associated with eco-efficiency and wind farm associated recreational activities are larger had they already been invigorated. The verdict is that asymmetry should be accounted for, or at least recognised in stated preference valuation studies that simultaneously use utility increasing and utility decreasing attributes.

Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations very difficult area, because of its frequent amendment. Also its meaning and content is for many of these organizations difficult to understand. This thesis wants to provide non-profit organizations comprehensive overview of the issue of value added tax. In addition to the application of special provisions of the VAT Act this thesis also focuses on provisions which relate generally to all taxpayers. The aim is the elimination of errors, in which non-profit organizations make mistakes. The most problematic provisions in practice are those which bind to the registration or vice versa deregistration. Problematic provisions are also those which relate to the right to deduct VAT on received taxable supplies. The practical part of this thesis is dedicated to these provisions.

The conditions that allowed early MFTs the freedom to creatively explore different interventions and theories of change are no longer available in today’s mental health care system. Although there are many benefits to the structure of managed behavioral healthcare organizations, a thorough review of the literature demonstrates that many therapists working in managed care agencies struggle with maintaining their theoretical creativity, claiming third-party payers’ service requirements and paperwork a barrier to their creativity. A phenomenological transcendental research method was utilized to understand the phenomenon of successfully combining creativity and accountability in the practice of marriage and family therapy from the perspective of six creative MFTs who have effectively incorporated creative therapeutic techniques into their work, while adhering to the structured requirements of managed care. The findings and themes of the study were organized into two categories. The themes in the Textural / Content Category (description and purpose of therapeutic creativity at a managed care agency) are: (1) Creatively combining the needs of the clients, the different professional entities, insurance companies and you as a therapist, (2) Translating post-modern information into the medical model language that meets the third-party payers’ requirements, (3) Completing documentation with clients, (4) Incorporating technique from a range of therapy models, (5) Keeping clients engaged through a variety of resources and activities, and (6) Utilizing metaphors and themes to uncover patterns of relational dynamics and behaviors. The themes in the Structural / Supportive Conditions Category (factors that allow the balance of creativity and accountability to occur) are: (1) Systemic understanding of how the therapeutic and business systems of managed behavioral healthcare interact together, (2) Having a supportive network of colleagues, (2a) Supportive group of coworkers within the job setting, (2b) Supportive network of MFT colleagues outside of the work setting, (3) Desire to make a difference in peoples’ lives, (4) Continuous education on all aspects of the mental health field, (5) Employers’ support of creative therapy, (6) Self-reflection, (7) Self-care, and (8) Organization and time management.

Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...

Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.