The theme of diploma thesis is the comparison of Canadian and Czech system of indirect taxes. The thesis is focused on value added tax. At present tax policies in the world dedicate on this excise tax far more than in the past. The aim is to describe and analyse the Canadian excise tax and then compare the Canadian and Czech system of value added tax. The thesis is principally focused on practical tax payment. Conclusion contains evaluation and possible recommendations for changes in both countries. Based on this thesis can Czech entrepreneurs have an idea about taxing indirect taxes in Canada.

Nowadays taxes are the most important tax income of the state budget and at the same time they affect the standard of living of the population in various ways. Although the countries try to harmonize tax systems, there are still considerable differences between them. The aim of the thesis is to capture taxes in the Czech Republic from the point of view of statistics and then perform the comparison within the countries of the European Union. The thesis contains a brief characterization of the national accounts and the classification of the taxes in the national accounts according to the ESA 2010. It further deals with the description of the Czech tax system, including a definition of the individual taxes. The subsequent section captures the tax burden expressed by tax quota and the rest of the thesis is devoted to the cluster analysis, which is then applied to the data from the annual national accounts. Using cluster analysis, EU countries have been divided into groups according to similarities and differences in tax systems and in particular on the basis of the tax quota.

This thesis deals with the accounting system and the tax system in Sri Lanka and compares these systems with Czech approaches to the issue. The aim is to acquaint readers with selected financial and tax system of a developing Asian country and to determine whether Sri Lanka can have an accounting system at the level of developed countries. In an effort to reconcile the Sri Lankan accounting standards with IFRS Sri Lanka adopted Financial Reporting Standards issued by the IASB. We can say that the financial system of the examined developing country is at the level of developed countries. On the fiscal side, it was found that the country focuses mainly on indirect taxation. Value added tax has the largest share in the tax mix. Unlike the tax mix in the Czech Republic there is a great importance of revenue from taxes on international trade. Contributions to social security, which is the most important part of the tax mix in the Czech Republic, are collected in Sri Lanka on an insignificant degree.

This thesis describes the tax system of the Czech Republic. This system is divided to the direct and indirect taxes. The practical part is focused an analysis of the impact of taxes to health care. Based on the analysis is developed a recommendation for health care facilities, what them have progress of create the tax liability for each tax. The special attention is focused to the Value Added Tax.

The thesis is focused on comparison of tax systems between Czech republic and Slovak republic in the years 2008 to 2012. In theoretical part, individual taxes in both countries are characterized focusing on evolution in the years 2008 to 2012. Tax systems are compared in the analytical part of thesis using selected indicators, with emphasis on the competitiveness of countries and from the perspective of business entities and in terms of the impact on employment.

Les compoix sont, dans le Languedoc médiéval et moderne, les ancêtres des matrices cadastrales. Antérieurs à la Révolution, ils servent d’outils fiscaux à l’usage potentiel de chacune des 2700 communautés d’habitants de la province. Source documentaire abondamment employée par les historiens, depuis les travaux économiques et sociaux d’Albert Soboul et Emmanuel Le Roy Ladurie en particulier, elle n’a jamais fait l’objet, pourtant, de sa propre histoire. Celle-ci agit cependant comme un prisme qui révèle beaucoup d’aspects de l’évolution de la vie politique, institutionnelle et sociale du Languedoc ancien, considérée sur presque cinq siècles. Créés pour répartir l’impôt foncier, les compoix constituent ainsi un observatoire de la manière dont une société provinciale compose avec les progrès de l’État. Élaborés pour identifier les détenteurs du sol, ils cristallisent des enjeux relatifs à la sociabilité des communautés d’habitants rurales et urbaines. Réalisés par le recensement des parcelles et de la nature de leur mise en valeur, ils disent l’espace tel qu’on se le représente à un moment donné et tous ensemble, parlent de la conception évolutive du territoire. Les compoix sont à la fois les réceptacles et les pôles émetteurs des mutations lentes, profondes et parfois saccadées qui traversent les sociétés anciennes qui les ont rédigés. Le Languedoc ne constitue finalement qu’un poste d’observation commode de la longue construction interne du royaume de France par le développement de l’État, de son administration, de ses institutions et de ses relations avec la population et les territoires placés sous autorité. / The Languedoc compoix are, for medieval and modern times, the forerunners of actual land registers. Prior to the French Revolution, they were potentially used as fiscal tools by each one of the Province 2700 former municipalities. This documentary source has been widely used by historians, at first by Albert Soboul and Emmanuel Le Roy Ladurie for economic and social investigations. But the own history of the compoix has never been written before. However it acts as a prism able to show a lot of facets in ancient Languedoc political, institutional and social life evolutions – and this nearly over five centuries. As they were created to distribute the land tax between taxpayers, the compoix constitute an observation point of the way a provincial society puts up with the State development. They were elaborated to identify the landowners and they crystallize many stakes in the sociability of urban and rural communities. As they were carried out by listing land plots and the nature of their land use, they talk about space such as we all visualize it, and deal about the evolving conception of territories. The compoix are the transceivers of the slow, deep and sometimes jerky changes in the ancient societies, which ordered to make these registers. The Languedoc only constitutes a convenient vantage point to gaze at the French Kingdom internal building, by developing the State, its administration, its institutions and finally its relationships with local populations and territories under its authority.

The subject of the master’s thesis are compliance costs of taxation. These costs are associated with the existence of the tax system which, by law, obligates entities to pay taxes. Compliance costs of taxation are defined as costs, which arise to taxpayers, individuals and legal entites due to the fulfillment of tax obligations. Although these costs have a major impact on the efficiency of the tax system, they are not officially measured. The purpose of the master’s thesis is to identify, quantify and optimize the compliance costs of taxation in a specific company.

The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic to the EU. It analyzes changes in harmonization with the focus on value added tax and its impact on businesses. The aim of this thesis is on a sample of respondents using a questionnaire to find out how the businesses look at this problem, which the harmonization of indirect taxes directly concerned.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контрольной деятельности ФНС за исчислением и взиманием налогов при упрощенной системе налогообложения. Предметом исследования выступают экономические отношения, возникающие в процессе контроля налоговых органов за исчислением и уплатой налогов при применении упрощенной системы налогообложения. Целью магистерской диссертации является анализ контрольной работы ИФНС по Верх-Исетскому району г. Екатеринбурга за исчислением и полнотой уплаты налогов при применении упрощенной системы налогообложения (далее – УСН) и разработка рекомендаций, направленные на решение выявленных проблем. В заключении обозначены рекомендации, по увеличению эффективности налогового контроля за исчислением и полнотой уплаты налогов, при применении упрощенной системы налогообложения. / Final qualifying work (master's thesis) is devoted to the study of control activities of the Federal tax service for the calculation and collection of taxes under the simplified tax system. The subject of the study are the economic relations arising in the process of control of the tax authorities for the calculation and payment of taxes in the application of the simplified tax system. The purpose of the master's thesis is to analyze the control work of the IFNS in the Upper Iset district of Yekaterinburg for the calculation and completeness of tax payment in the application of the simplified tax system (hereinafter-STS) and develop recommendations aimed at solving the identified problems. In conclusion, the recommendations to increase the efficiency of tax control over the calculation and completeness of tax payment, the application of a simplified tax system.

Цель данного исследования – разработка рекомендаций и предложений по совершенствованию собираемости налога на добавленную стоимость в России и Перу. Основным пунктом научной новизны является попытка сравнения автором двух разноплановых налоговых систем, России и Перу в части анализа собираемости налога на добавленную стоимость. Под практической значимостью исследования автор предполагает допустимость применения предложенных рекомендаций по совершенствованию собираемости налога на добавленную стоимость для экономики Российской Федерации и Перу. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические и нормативные основы налогообложения НДС при сборе налогов в Перу и России. Во второй главе проведен анализ собираемости налога на добавленную стоимость в двух странах за период с 2015 по 2021 гг. В третьей главе сформулированы рекомендации по совершенствованию собираемости налога. / The purpose of this study is to develop recommendations and proposals for improving the collection of value added tax in Russia and Peru. The main point of scientific novelty is the author's attempt to compare two diverse tax systems, Russia and Peru, in terms of analyzing the collection of value added tax. Under the practical significance of the study, the author assumes the admissibility of the application of the proposed recommendations for improving the collection of value added tax for the economy of the Russian Federation and Peru. The final qualifying work consists of an introduction, three chapters, a conclusion and a list of sources used. The first chapter discusses the theoretical and regulatory foundations of VAT taxation in the collection of taxes in Peru and Russia. The second chapter analyzes the collection of value added tax in two countries for the period from 2015 to 2021. The third chapter contains recommendations for improving tax collection.