Analýza v oblasti DPH

Abstract

The new Value Added Tax (V.A.T.) law is introduced in The Thesis. The admittance of the Czech Republic to the European Union required the reconciliation with legal enactment of the European Assotiation. The Diploma Thesis is concerned with the new V.A.T. law influence to the state budget development, it analyses changeovers and evaluates reasons of such modifications. Hereafter, the Diploma Thesis aim the problematics of the disputed repugnance of the V.A.T. law with legal enactment of European Union, where the loss of the tax collection is monitored. The Thesis propose a solution to assure errorless collection of The Tax.