Daň z přidané hodnoty a způsob krácení odpočtu daně

Abstract

Abstract The bachelor thesis is focused on value added tax. This tax is considered the most complicated of all taxes in the tax system of the Czech Republic. It deals mainly with the methods reducing tax deduction. The first part of work deals with the theory, which focuses on terms related to taxes, especially the value added tax. The next section explains issues related to exempt transactions eligible for tax deduction and without the right to deduct by coefficient and financial services that are not included in the calculation of the coefficient. The last section provides a practical example, which occurred in the company in relation to a financial activity that is exempted from tax without the right for deduction.