Vývoj příjmů z DPH v České republice ve vybraném období

Abstract

This bachelor thesis is focused on development of VAT revenues in the Czech Republic in selected period. The main objective of this bachelor thesis is characterization of value added tax, developement of it's legislative and it's relation to revenues. The bachelor thesis is divided into three parts. First part contains basic tax terms and description of czech tax system. Second part is focused on value added tax and it's developement which is divided into periods in relation to VAT tax rate changes. In last part there are data examinations of state budget income.