Analýza vybraných aspektů daně z přidané hodnoty v podmínkách obchodní korporace

Abstract

The diploma thesis titled “Analysis of Selected Aspects of Value Added Tax in Conditions of Business Corporation” introduces the reader to the theorethical framework of the value-added tax and its related aspects, including its application within the specific context of the selected business company – Kompresory s.r.o. The theoretical section mainly focuses on the characteristics of value-added tax, key terms relevant to the VAT Act, and the administration of this tax. The practical section analyzes the development of VAT liability for Kompresory s.r.o. throughout the tax period of 2023, utilizing data from VAT returns and regression analysis. Special attention is given to assessing and comparing various VAT application options for a customer based in Slovakia, specifically the call-off stock regime, intra-community supply, and VAT registration in another Member State. In the conclusion, the Analytic Hierarchy Process method is employed to evaluate the most appropriate option of VAT application.