Analýza uplatňování DPH u obcí

Abstract

The thesis deals with the specifics of the application of VAT at municipalities. The main goal is to analyse specific situations which the municipality commonly meets in VAT application. The theoretical part is focused on the tax system in the Czech Republic and also on the issue of tax harmonization within the European Union. The paper explains the basic concepts related to VAT in relation to municipalities. In the practical part there are presented calculations of ratio coefficient and shortening rate, specific examples of the implementation and results of these examples are included in VAT return.