This thesis deals with value added tax, which is important source of revenues to the state budget and also the most widespread tax due to universality. The literature research describes structural components this tax including total introduction of whole tax system and also it is provide analysis of legislation applicable in the Czech Republic. On this basis system of value added tax is characterized, in order to define the basic concepts and principles
necessary for a deeper understanding of the issues. For a comprehensive view the thesis also captures bookkeeping of different cases regarding VAT. The practical part is focused on the historical development rates in the Czech Republic and Europe. Analysis of conscription value added tax is provided in relation to the state budget. In further part of this thesis are processed specific data of three companies which are VAT payers. Influence of value added
tax on state budget is assessed based on results of available data. Following part contains discussion of possible aspects which may affect businesses. Conclusion of the thesis contains findings and observations arising from the issue research and subjective evaluation of the
impact of changes in VAT rates on a wider scale.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:259227 |
| Date | January 2016 |
| Creators | Neradová, Jaroslava |
| Contributors | Stárová, Marta, Jana, Jana |
| Publisher | Česká zemědělská univerzita v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0018 seconds