My diploma thesis is focused on German taxation and the impact on Czech subjects exporting to Germany. The main aim of this thesis is to give Czech entrepreneurs useful and current information about the German taxation system and to show basic tax calculations. My thesis is split into four chapters. The opening chapter deals with the internal market of the European Union, its history and its four freedoms. The second chapter outlines export of goods and services from the Czech Republic to Germany, the possibilities of entering the German market and the basic steps to be carried out while entering this area. Second part of the thesis presents the practical part. The third chapter includes particular German tax system and the comparison of Czech and German tax systems. The last chapter is focused on the use of German tax system in practice, especially VAT and it gives (as well as the third chapter) practical taxation examples.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199986 |
| Date | January 2012 |
| Creators | Cabalová, Dana |
| Contributors | Král, Petr, Vokáč, Matěj |
| 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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