Analýza vybraných aspektů daně z přidané hodnoty při obchodování se zbožím v rámci Evropské unie v podmínkách vybrané obchodní korporace

Abstract

Purpose of this masters thesis was to theoretically explain and applicate selected aspects of value added tax on trading of goods within the European Union. Firstly taxes were explained in general, then VAT was described in more detail according to the act of VAT. Subsequently, this tax was explained from the perspective of trading within the EU, outlining the existing regimes and specifying when exemptions can be utilized. In the practical section of this thesis, the theory was applied to practice using a specific fictitious company, RA, a. s., which cooperates with European Union countries. Additionally, correlation and regression analyses were conducted to examine the correlation between tax liability and monthly revenues.