Vliv změn sazeb DPH u služeb s vysokým podílem lidské práce

Abstract

My thesis deals with Value Added Tax (VAT) which was introduced in the Czech Republic on 1st January 1993 because of unification of taxation systems within European countries. The main objective was to confirm or refute the conclusions of the "Copenhagen Economics Study" in 2007 compared to current conditions of the operators of these services from the Moravian-Silesian Region. The first part of thesis is focused on basic terms, legislative adjustment, and VAT classification in the Czech Republic and European Union. The second part analyses “Study on reduced VAT applied to goods and services in the Member States of the European Union“, its origin, description and results which were focused on reduced VAT for public services with high quotient of human power participation. Because of this Study the new Council Directive 2009/47/ES was established on 5th May 2009 and it changed Directive 2006/112/ES as regards reduced rates of value added tax. The third part is based on a questionnaire which was a part of a grant competition called SP2011/126 „Quantification of Impacts of Application of Reduced Value Added Tax Rate to Locally Supplied Services on the Suppliers of these Services“ of “Copenhagen Economics Study“. According to the survey, service providers are not willing to reduce average market price. It is probably caused by ongoing economic crisis. On the other hand service providers are ready to employ new employees or to increase pays to the old ones. Providers would also buy new machines or technologies in order to reduce costs and increase efficiency.