Kontrolní hlášení jako nový nástroj daňové kontroly

Abstract

The aim of the bachelor thesis is focusing on VAT Control Statement. The VAT Control Statement is the very new instrument of the tax system in Czech republic. First and foremost, understanding of the VAT is the main purpose of the thesis, moreover analyzing the advantages and disadvantages of the VAT is provided in the research. According to that giving the focus on its influence on the whole czech economic system can be found in the study. The theoretical part of the study is concerned with identifying the term VAT Control Statement and its closely connected functions. To better understand the system VAT, it was necessary to explain basic economic terms in the field of taxes, also the field of value added tax. The analytic part of the thesis consists state budget revenues in 2015 and 2016 analyzed statistically by using index method and method of analysis of time series. In order to understand the topic precisely, the acquired numbers are compared. In addition to that, precise calculations of its influence on the economic outcome of the our state, were made. The calculations also showed if the VAT is efficient method for tax audit and if this system can help to prevent tax frauds. The final part of the study includes analyses of VAT in the concrete company and also the fulfilled tax statements, which also can be found in the apendixes of the thesis. The very last part is providing information about changes in VAT policy for the year 2016 and changes in VAT policy which can be expected in 2017.