Problematika krátícího koeficientu daně z přidané hodnoty ve zdravotnictví

Abstract

The bachelor's thesis deals with the problematics of the value added tax reduction coefficient in healthcare sector. The theoretical part of the thesis defines the basic concepts of VAT related to services. The methodological part of the thesis is focused on defining the reduction coefficient and describing all the formulas necessary for the coefficient calculation and statistical analysis. The practical part focuses on determining the reduction coefficient, and an assessment of the degree of dependence between the settlement coefficient and the items on the tax return. The chapter concludes with the resulting recommendations for a company with the fictitious name MJK, s.r.o.