Browsing by Author "Haufer, Tomáš"
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- ItemProblematika DPH v České republice(Technická Univerzita v Liberci, 2010) Haufer, Tomáš; Syrovátková, JaroslavaThe topic of my diploma paper is the value added tax, the problems with this tax within the frame of business cases among the particular member states of the European Union. At the beginning of my diploma paper there is a brief characterization of this tax, its development and the influence of the entrance of the Czech Republic to the European Union over this tax. In the next part various forms of dealing among the member states of the European Union or out of it and some possible forms of international cooperation of the tax administrations of particular member states of the European Union are described. In the practical part of my diploma paper tax evasions, their characteristics and possible parting according to the organizers and principles are mentioned. Specificly the tax evasions in the case of dealing with motor vehicles are more closely outlined. The aim of the diploma paper is to put near the contemporary problems of the tax evasions on the value added tax. At the close of the paper the suggested solutions and possibilities of the total elimination or rather just limitations of the number of these tax evasions are named.
- ItemProblematika DPH v České republiceHaufer, Tomáš