Efektivita daňových kontrol u daně z přidané hodnoty v ČR

Abstract

This bachelor thesis is focused on the procces of the tax control in the case of value added tax. The fist part of the thesis is describing the legislative frame of the VAT assertion, the basic notions are explained and the significance of the VAT from the fee collection aspect with regard to the state budget. In the following part of the thesis the tools of the tax administrator for the choice of the subjects are presented, so that they prevent tax noncompliance, than procedures and sanctions of the tax administrator in the controlling process regarding the pinciples of the tax operation. The tax kontrol efficiency of the VAT is presented graphycally in the final part of the thesis.