DPH a její vliv na podnikání v ČR

Abstract

This bachelor thesis is focused on VAT(value added tax). In the first chapter of this thesis is VAT described, the basic expressions are explained, its significance, function and principle is specified, its historical development in the Czech republic and the EU is briefly outlined. In the main part of the thesis are described the basic conditions and duties of the VAT payer, then a model of a selected company is created, on which the tax calculation is performed. At the end of this middle part two fictional models of companies in different countries of the EU are created. In the final part the evaluation of the VAT influence is created for a model company, state and created fictional company.