The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:201889 |
| Date | January 2015 |
| Creators | Melicharová, Eva |
| Contributors | Zídková, Hana, Kramata, Jakub |
| 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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