Analýza DPH ve vybrané obci

Abstract

The topic of thesis is the Analysis of VAT in selected municipality. The thesis aim is the analysis of VAT in terms of Velké Heraltice and assessing whether the municipality could cancel the VAT registration. The theoretical part defines the basic concepts of VAT issues. Furthermore, there are defined taxable transactions, exempt transactions, transactions with a right to deduction and reverse charge. There is also check report and a tax return. The theoretical part also characterizes the municipality, its institutions and the budget structure. The practical part describes the characteristics of the selected municipality and the analysis of individual taxable municipalities. Further, the thesis deals with the application of the right to deduction in proportional and reduced amount, examines the reverse charge regime at the municipality and analyzes the control report. In the conclusion of the thesis is stated whether the municipality can or can not cancel registration of the VAT payer.