This thesis focuses in its content on the impact of changes in the rate of value added tax on the subjects of the pharmaceutical market. Thesis explains the basic concepts of taxation and simultaneously describes the theoretical basement of price and reimbursement regulation of medicines and foods for special medical purposes. The thesis contains an analysis of the actual impact of changes in the rate of value added tax on the expenses of health insurance companies and patients.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:241567 |
| Date | January 2016 |
| Creators | Terschová, Kateřina |
| Contributors | Adamu, Zdeňka, Kopřiva, Jan |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| 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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