The result of this work will be the description of the historical development and the inclusion of VAT in the VAT system of taxation in Czech Republic. The thesis also explains VAT accounting and the most important concepts that relate to VAT itself. The work describes the VAT law and its consistency with other legislation. The practical part of the thesis will focus on the amendment of VAT, which came into force in 2011. The main goal is to describe the reverse-charge system and its changes between 2011 and 2012. The main objective of this work is to determine whether these changes affect the companies and how.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:135920 |
| Date | January 2011 |
| Creators | Milnerová, Radka |
| Contributors | Kozlová, Taťána, Dvořák, Václav |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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