Analýza aplikace daně z přidané hodnoty v podmínkách vybrané obchodní korporace

Abstract

This bachelor thesis analyzes the application of Value Added Tax (VAT) within the specific conditions of a selected business corporation XY, which operates primarily in the agricultural sector. The main objective of the thesis is to evaluate the impact of this tax on the company’s financial performance and to verify the seasonal nature of its activities by monitoring fluctuations in VAT, fuel consumption, and revenues. The theoretical part defines the principles of VAT, its accounting aspects, and summarizes current legislative changes for the years 2025 – 2026. The practical part analyzes specific VAT recording procedures in the company’s information systém and demonstrates the specifics of the reverse charge régime using model examples. Descriptive analysis, dynamic indicators, and linear regression analysis were used to evaluate data from 2024 and 2025. The results of the investigation confirm a significant seasonal character of the company’s operational activities, particularly during the summer harvest months. The analysis revealed that the company reports VAT credits in most periods, which si cause by a combination of extensive investment aktivity in long-term assets and the realization of sales under the domestic reverse charge for selected agricultural commodities. Regression analysis proved a statistically significant but very weak correlation between diesel consumption and the amount of VAT deduction. Finally, the thesis formulates recommendations for streamlining internal control mechanisms, implementing automated algorithms into accounting software, and improving cashflow planning through predictive reporting.