This diploma thesis deals with impacts of the application of value added tax by municipalities. It explains the basic concepts of value added tax in the context with activities of municipalities. Municipalities have more difficult position with apply-ing value added tax. Municipalities must distinguish between economic activity and public administration. Thesis focuses to taxpayer and non-taxpayer. For tax-payers is their current situation evaluated and possible changes are proposed. In case of non-taxpayer is possibility of voluntary registration to value added tax con-sidered and the impact of registration to municipal budget. In thesis are proposed possible changes of current value added tax legislation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:178699 |
| Date | January 2014 |
| Creators | Novotný, Pavel |
| 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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