This diploma thesis deals with questions on value added tax of municipalities. In the first chapter is defined the term public body. The second chapter describes the most important provisions of the VAT Code, focusing on specificities of municipalities. This chapter also describes the main characteristics of the proposed solutions which are analysed in the Copenhagen Economics study. The practical part is focused on concrete examples of application of the VAT Code and analyses impact of the selected change on the tax liability of municipality.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:205722 |
| Date | January 2015 |
| Creators | Slámová, Ivana |
| Contributors | Zídková, Hana, Kramata, Jakub |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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