Daň z přidané hodnoty a její aplikace ve vybrané obchodní společnosti

Abstract

The topic of the work was the application of value added tax in a fictitious business corporation. The first chapter focused on the characteristics of the Czech tax system. The second chapter focused on a theoretical description of the principle of value added tax. The third chapter focused on the application of value added tax in a limited liability company. The aim of the work was to characterize the Czech tax system, a description of the VAT principle and to create model examples suitable for beginning accountants.