Legislativní vývoj daně z přidané hodnoty v České republice v letech 2011 - 2015

Abstract

The topic of the thesis is a legislative development of value added tax in the Czech Republic in the years 2011 - 2015. Since 2004, when the Czech Republic became the member of the European Union, in the Czech Republic was launched extensive harmonization of the VAT, which is still not over. In the theoretical part is characterized VAT and are described legislative changes between years 2011 and 2015. In the practical part are selected legislative changes illustrated with practical examples and the results are transferred to the tax returns, which are attached to this thesis. In recent years, efforts are especially visible in the active action against tax evasion , which are the latest in VAT greatly affected.