Daň z přidané hodnoty v období ekonomické krize

Abstract

This bachelor thesis deals with development of the VAT rates and the revenues from VAT in European Union in the time of economic crisis. First chapter describes development of the harmonization process in the EU from the moment of idea of the common market to possible future development of the VAT. Second part explains beginning and process of economic crisis in the USA. After that it shows the process and impacts of the economic crisis in the EU. Practical part of this thesis is an analysis of rates and revenues from VAT.