Problematika kráceného nároku na odpočet daně z přidané hodnoty v České republice v komparaci s Polskou republikou

Abstract

The aim of this thesis is to analyze problems of shorten entitlement to VAT deduction in the Czech Republic in comparison to Republic of Poland. The second chapter explains the basic terms of value added tax and also contains a simple example, which explains the reason to impose VAT. The following third chapter analyze legislative regulation of shorten entitlement to VAT in the Czech Republic and in Republic of Poland. The fourth chapter deals with practical application of the shorten entitlement to VAT deduction in selected subjects for business conditions in the Czech Republic and Poland. During the processing of this thesis were used the methods of description, analysis and comparison.