Analýza vývoje daně z přidané hodnoty v ČR

Abstract

The thesis is concerned with the analysis of the legislative development of the value added tax in the Czech Republic. In the first section, there is a compilation of the legislative development of value added tax from its implementation to today`s practice. In the second chapter, there is an analysis of consequences of particular amendments of the value added tax law on its collection. The overview of the value added tax payment development is included as well. Afterwards, the data from the overview is interpreted and evaluated as impacts on changes of state budget`s revenue. Finally, the description of the most significant factors which influence the collection of the value added tax and their interaction. Overall, the thesis analyses the development of the value added tax in the Czech Republic.