Uplatňování daně z přidané hodnoty ve stavebnictví

Abstract

The bachelor thesis deals with the application of value added tax in the building industry. The first part deals with the characteristics of the tax, to their functions, uses and classification. After that are described definitions relating to VAT and the building industry. The next part goes in the development of VAT from its beginning to the near future. In the last part is using the simulated family house for social housing by using tables compared to its final price for the customer in each of the years and a tax on the output of each of the providers of services relating to the building-up of the family house.