Vliv daně z přidané hodnoty na příjmy veřejných rozpočtů

Abstract

My bachelor thesis assesses VAT revenues and its budgetary ratio in years 2005-2009. Theoretical part is focused on a definition, complexion and attributes of taxes. It describes a correlation among taxes and its contribution to public budgets and also explains an axiom of sharing of tax revenues among budgets. There is a separate chapter that handles about VAT. It describes a structure, attributes and complexion of this tax and it is position in a tax system. A practical part adress analyse od VAT revenues. Applied analysing methods comprise data assessment and comparison. A result is a value od VAT revenues in individual budgets. Results of my analyses are well-arranged into tebles and charts.