This diploma thesis deals with difficulties resulted from exercitation of the value added tax by municipalities and their semi-budgetary organizations. Those sub-jects must differ between economic activity and providing public administration while applying the value added tax. Diploma thesis explores impact of the value added tax within taxpayer and non-taxpayer; it explains its basic concepts which are connected to non-profit subjects. There is described and evaluated the cur-rent situations of three chosen municipalities and subsequently suggested ade-quate recommendations in accordance to valid legislation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251168 |
| Date | January 2016 |
| Creators | Grofová, Eva |
| 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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