This thesis deals with the impact of significant changes to the VAT Act in the con-struction industry. It evaluates the impacts of the introduction of the reverse charge regime for construction and assembly work on the economic indicators of construction companies and VAT collection. The work also evaluates the effects of changes in the rates of value added tax on economic indicators of construction company, construction work prices, property prices and VAT collection. Based on the results, the author puts forward suggestions and recommendations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191007 |
| Date | January 2015 |
| Creators | Dvořáková, Lucie |
| 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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