Rozpočtové (ekonomické) následky úniků na daních jako materiální pramen práva při přijímání nástrojů v boji proti tomuto jevu

2021 ◽  
pp. 77-92
Author(s):  
Ladislav Hrabčák
Keyword(s):  
Czech Republic ◽  
Tax Evasion ◽  
Law And Economics ◽  
Tax Avoidance ◽  
Economic Consequences ◽  
Tax Law ◽  
Economic Aspects ◽  
Material Source ◽  
The Czech Republic ◽  
Economic Significance

Law and economics are inevitably connected. This is all the more true in financial law and tax law, where the interaction with the economy is perhaps the biggest. This is also characteristic of the area of fighting tax avoidance practices, as this issue has significant economic aspects. The aim of the article is to clarify the budgetary (economic) significance of taxes with reference to the situation in the conditions of the Czech Republic and to analyse the budgetary (economic) consequences of tax evasion having the nature of a material source of law in adopting instruments to combat this phenomenon.

scholarly journals Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?

2019 ◽  
pp. 525-534
Author(s):  
Tomáš Sejkora
Keyword(s):  
Czech Republic ◽  
Money Laundering ◽  
Tax Evasion ◽  
Relevant Information ◽  
The Czech Republic ◽  
Scientific Methods ◽  
The Law

This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant information between tax and AML authorities begins to occur. The example is the well-known directive DAC 5 and its transposition into the national legal orders which initiated the discussion about the nature of the confidentiality of the lawyer and the attorney–client privilege once again. This contribution therefore analyses the new obligation imposed on attorneys by the law implementing DAC 5 in the Czech Republic. The used scientific methods are description, analysis, induction and deduction.

scholarly journals Legislating Morality: The Effects Of Tax Law Complexity On Taxpayers Attitudes

2013 ◽  
Vol 29 (5) ◽  
pp. 1479
Author(s):  
David A. Nugent
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Law ◽  
Deterrence Theory ◽  
Experimental Survey

This paper addresses the effects of tax law complexity on the behavior of taxpayers. A particular focus is the effect of tax law complexity on taxpayers perceptions of the morality of taking deductions that might be disallowed. The topic of taxpayer morality is addressed in terms of the broader concept of deterrence theory, which suggests that deterrence factors include formal punishment, informal social punishment and the guilt that would be felt if a behavior were perceived to be immoral. Tax law complexity may give rise to the perception that taking a questionable deduction would be socially acceptable tax avoidance rather than socially unacceptable tax evasion, and that taking a questionable deduction is morally acceptable. It is hypothesized that greater tax law complexity is associated with less perception that taking questionable deductions is immoral, and that less perception that taking questionable deductions is immoral is associated with greater inclination to take questionable deductions. Accordingly, it is hypothesized that greater tax law complexity is associated with greater inclination to take questionable deductions. The study entailed an experimental survey in which subjects evaluated hypothetical scenarios in which the opportunity existed to save taxes by taking a deduction that might be disallowed. ANOVA and Regression results were consistent with the hypotheses.

scholarly journals Taxation of Professional Team Sport Athletes in the Czech Republic

2016 ◽  
Vol 1 (1) ◽  
pp. 62-71
Author(s):  
Michal Radvan ◽  
Jan Neckář
Keyword(s):  
Czech Republic ◽  
Scientific Literature ◽  
Team Sports ◽  
Case Law ◽  
Tax Law ◽  
Professional Athlete ◽  
The Czech Republic ◽  
Self Employment ◽  
Tax Assessment ◽  
Or Team

The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team  players), but also from the factual, legal, and especially tax perspectives. And since a  professional athlete’s income is subject to taxation, it is necessary that their activity is  accurately determined for appropriate tax assessment. The main purpose of this article is to  examine the taxation of income on professional athletes in team sports. Our study is based  on case law determined by the Czech Republic’s Supreme Administrative Court (hereinafter ‘Supreme Administrative Court’), which determined that it is necessary to tax the activities of  team players as income from self-employment. The existing scientific literature on this  subject in the Czech Republic is not particularly relevant, as it is mostly descriptive. International scientific literature is more abundant and comprehensive, such as noted  publications by Tetłak, Simpson, and Taxation of Artistes and Sportsmen in International Tax  Law, edited by Loukota and Stefaner.

scholarly journals Financing of a Non-governmental Non-profit Organization from the State Budget

2020 ◽  
Vol 20 (4) ◽  
pp. 53-63
Author(s):  
Nikol Nevečeřalová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
The State ◽  
Tax Law ◽  
State Budget ◽  
The Czech Republic ◽  
Non Profit ◽  
Public Benefit ◽  
National Budget ◽  
Private And Public

This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.

scholarly journals Interest Limitation Rule Under ATAD: Case of the Czech Republic

2021 ◽  
Vol 12 (2) ◽  
pp. 121-134
Author(s):  
Aneta Pivoňková ◽  
Jana Tepperová
Keyword(s):  
Czech Republic ◽  
Tax Avoidance ◽  
Safe Haven ◽  
The Czech Republic ◽  
Common Rule ◽  
Borrowing Costs ◽  
Eu Countries ◽  
The Impact ◽  
The Eu

Abstract The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers – the interest limitation rule. For interest limitation, the Czech Republic had so far used the so-called safe haven thin capitalisation rule. With the implementation of ATAD, companies need to test not only the thin capitalisation rule but also the new interest limitation rule according to ATAD. This paper aims to review the impact of the new interest limitation rule on the 200 largest Czech companies by their 2017 revenue as recorded in the Albertina database. Results covering the new rules, i.e. following the ATAD implementation, are being compared to the situation before the implementation. Most of the analysed companies seem unaffected by the new interest limitation rule. The analysis also showed that most of the analysed companies do not imply exceeding borrowing costs, either before or following the ATAD implementation.

scholarly journals Legal and economic aspects of deeper EU integration in the Czech Republic

2013 ◽  
Vol 61 (7) ◽  
pp. 2351-2355
Author(s):  
Martina Krásnická
Keyword(s):  
Czech Republic ◽  
Economic Impact ◽  
Economic Integration ◽  
Business Environment ◽  
The Other ◽  
Economic Aspects ◽  
The Czech Republic ◽  
Fiscal Union ◽  
Eu Integration ◽  
The Eu

The deeper economic integration in form of fiscal union, bank union, or increased macroeconomic surveillance is for the Czech Republic not only the question of whether and when to enter the euro zone, but also whether and when to join the other institutes. The aim of this paper is to analyse the legal background of these instruments and estimate their possible economic impact. These hypotheses would be a subject of author’s further search. The future impact on enterprises in the Czech Republic is evident in some areas of the EU enhanced cooperation. Adoption of the euro is an example. Other aspects of deeper economic integration as for example the bank union do not impact the microsphere so obviously; however can significantly change the business environment in the country.

scholarly journals Introducing Important Changes Concerning the Avoidance of Double Taxation Between Czech Republic and Poland

2014 ◽  
Vol 14 (2) ◽  
pp. 83-92
Author(s):  
Adam Świerczek
Keyword(s):  
Czech Republic ◽  
Interest Rates ◽  
Tax Evasion ◽  
Income Tax ◽  
Potential Importance ◽  
Double Taxation ◽  
The Czech Republic ◽  
Permanent Establishment ◽  
The Republic ◽  
Definition Of

Abstract On January 1, 2013 a new treaty between the Czech Republic and the Republic of Poland dealing with avoidance of double taxation as well as prevention of tax evasion in the field of income tax has come into effect. The treaty newly introduced the taxation of income of the permanent establishment, changes in rates of dividend taxes, interest rates and royalties, and, last but not least, what has been altered is even the definition of royalties. Furthermore, the treaty also brings a new adaptation of the profits of associated enterprises. Approval of the clause regarding exchange of information as well as cancellation of the tax-sparing clause is a novelty. This article is dealing with the description of the changes and novelties and the indication of the potential importance.

scholarly journals Health Inequality as the Consequence of Drinking and Smoking in Case of the Czech Republic

2020 ◽  
Author(s):  
Beata Gavurova ◽  
Miriama Tarhanicova ◽  
Adam Kulhanek ◽  
Roman Gabrhelik
Keyword(s):  
Czech Republic ◽  
Age Groups ◽  
Economic Consequences ◽  
Age Group ◽  
Health Indicator ◽  
The Czech Republic ◽  
Mortality And Morbidity ◽  
Primary Health ◽  
Attributable Fractions ◽  
Disease Specific

Background: Drinking and smoking have economic consequences and are the main risk factors of mortality and morbidity. Disease-specific deaths attributable to using substances present the primary health indicator in this study. This analysis focuses on mortality in productive age, 15 to 64 years since those deaths are considered the highest economic burden. Method: In the analytical part, data from the Registry of deaths of the Czech Republic for 1994 to 2017 were used. The number of deaths attributable to smoking and drinking was calculated using attributable fractions, based on literature review. This research aimed to reveal the gender differences in deaths attributable to drinking and smoking, according to age, and the differences in deaths regarding smoking or drinking. Results: The mortality attributable to smoking and drinking differs across age groups and genders. The highest median share of tobacco-related deaths is in the age group, 60—64 years. The highest median share of alcoholic deaths is in the age group of 50—54 years. Conclusions: There are significant differences between genders in both, smoking and drinking. A prevention program should be targeted to different age groups.

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