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Analýza daně z přidané hodnoty se zaměřením na stavební a montážní práce / Analysis of value added tax with focus on construction and installation works

The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:136206
Date January 2011
CreatorsBatistová, Petra
ContributorsVopátek, Jiří, Kozlová, Taťána
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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