DPH v České republice a možnosti její reformy

Abstract

The bachelor thesis is focused on the issue of VAT in the Czech Republic. This tax is awaiting the 2012 amendments relating to pension reform and the state budget. The goal is to characterize the value added tax in the Czech Republic, to describe its current status and relevance, and outline its future development. The first part is described by the theory that applies to this tax. The next section deals with current legislation and state tax in our country. The last part focuses on the designed changes outlines the future shape of tax.