This master thesis builds partially on my bachelor thesis - Taxes at theatres focusing on VAT and income tax. It aims to determine whether theatres profit from the exemption from VAT (cultural services and the most closely linked goods are statutorily exempt without deductibility), or if it will be a better position to be a VAT payer. The work is divided into three parts. The first part is purely theoretical, describes the rules for the taxation of VAT for nonprofit theatres. The second one consists of case studies of selected theatres in 2013 and introduces the VAT in case of such theatre in the role of VAT payer in the main activity. The third part inspects VAT system in the European Union and suggests its potential application in the Czech Republic. The outcome of this thesis will be a VAT guide for theatre management and the program for calculation of potencial liability to VAT in case the theatre would not be exempt from these taxes.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:202402 |
| Date | January 2015 |
| Creators | Kolářová, Marie |
| Contributors | POKORNÝ, Jiří, SOUČKOVÁ, Jaroslava |
| Publisher | Akademie múzických umění v Praze.Divadelní fakulta. Knihovna |
| 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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