Změny DPH v zemích EU v období ekonomické krize

Abstract

The thesis is focused on the development of VAT rates in the period of the economic crisis. The theoretical part deals with the general definition of value added tax, its characteristics and position in the Czech Republic and the European Union. The second part describes the origin and causes of the economic crisis, its movement and impact on the European Union with a focus on the reaction of the central authorities and the analysis of the development of GDP of the Member States. The last part of the thesis is focused on the analysis of changes in VAT rates and government deficits in the European Union due to the economic crisis by using the regression and correlation analysis. The aim of the thesis is to determine if the rates of value added tax are increased by Member States as a result of the crisis.