Problematika DPH u obcí v České republice

Abstract

The subject of the thesis on the topic "Problems of VAT for municipalities in the Czech Republic" is the description of duties and differences in taxation, which formed the village, which became subject to VAT. The thesis explains the functioning of local governments and describes the tax system of the Czech Republic. There is also analyzed the legislative framework and describes the functioning and status of the village as a VAT payer. There are justified reasons for compulsory registration municipalities, subject to tax, the place of performance and exemptions. In the practical part are modeled most common situations in which a duty to declare and pay VAT village. They include, for example, collection and disposal of municipal waste, rental real estate and related services, transfer and sale of real estate, cultural and sporting activities run by municipalities. In conclusion, the thesis is an assessment of impacts on the community that voluntarily or by law, have become subject to VAT. In addressing the goals of the thesis will be used scientific methods analogies, analysis, modeling and synthesis method based on a standard methodology that is used to solve similar problems.