Milena Otavová

Would be Appropriate to Introduce a Tax Assignation in the Czech Republic

Abstract In the Czech Republic, tax assignation is not in place unlike in other countries. The aim of the paper is to confirm or refute the usefulness of the tax assignation for the Czech tax system. There are mentioned pros and cons of the tax assignation; different model cases, which analyses and quantifies the impacts on the taxpayer, the state budget and non-profit organizations; and necessary conditions with respect to elimination of the risk of abuse of these funds. In conclusion, there are made recommendations for the Czech tax system with respect of the tax assignation.

The proposal of taxation of international passenger transport with respect to the including into the travel services.

Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation. However, the Council Directive on Value Added Tax contains a number of variations in the frame of the taxation of international passenger transport both for the states that joined the Community after January 1, 1978 and also for countries that were members of the Community on January 1, 1978. The international passenger transport is therefore rather problematic field due to a number of exceptions for individual Member States. It is on the providers or recipients of transport services to inform correctly about the taxation of international road transport and to pay properly the tax. The aim of the article is to evaluate the possibilities of the taxation of international passenger transport in the Czech Republic, Austria, Slovak Republic, Germany and Poland and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. From the comparative analysis it is evident that the tax paid abroad should be included in the total price of the purchased service. Based on the comparative analysis there will be a proposal for the taxation of international passenger transport so that the tax collection in the monitored countries would be simplified. The proposal recommends to unify an approach during the taxation of international passenger transport for all Member States of the European Union in order to reduce administrative costs on the part of the governments and individual entities.

Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications.

There is intensive effort of the harmonisation of accounting in the world. Primary sense of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.