Evaluation of factors affecting the amount of the collection of value added tax. Diploma thesis. Brno: Mendel University in Brno, 2016. The diploma thesis deals with value added tax and the relevant factors that affect the amount of VAT collection in the Czech Republic. In the diploma thesis is then made a comparison of the success of collection of value added tax in the Czech Republic and the European Union. Based on established indicators of tax quota, collection of VAT in relation to total tax revenues and Vat Revenue Ratio, are then calculated actual values to determine the effectiveness of the development in the Czech Republic. The diploma work also compares the performance of the system taxation of the VAT from the viewpoint of methodology VAT Gap. Subsequently drafted actual changes to the VAT system aimed at action against tax evasion. This chapter is then suggested recommendations in the context of structural changes to the VAT system to action against tax evasion. Analysis of the measures taken to action against tax evasion for the year 2016 in the Czech context of the Act no. 235/2004 Coll. The Law on Value Added Tax, are measures calculated and subsequently the development of collections VAT for the year 2016. Part of the calculation is a comparison with the results of the Ministry of Finance of the Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251337 |
| Date | January 2016 |
| Creators | Malásek, Michal |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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