Komparácia uplatňovania dane z pridanej hodnoty v Českej republike a Slovenskej republike

Abstract

The Value Added Tax is the basic type of universal indirect tax in the world and one of the main revenues of the state budget. This bachelor thesis deals with the issue of VAT in Slovakia and the Czech Republic. The aim of this work is to create a comparative analysis of VAT in these countries and prove that despite the influence of harmonization we can find significant differences in the legislation of selected countries. To achieve the set goal, we used the methods of comparative analysis and the description method. The work is divided into five chapters, where the first part is an introduction. In the second chapter we have generally characterized VAT, while the main part of this chapter is the characteristic of VAT in the Czech Republic. The next chapter deals with the characteristics of VAT in the Slovak Republic. In the fourth chapter we have used practical examples to compare the application of VAT in selected countries. The last chapter is the conclusion. In conclusion, the legislation of both countries is similar due to harmonization. However, thanks to the exceptions to the European Union directives, countries have introduced their own arrangements, mainly as regards VAT rates and reverse charge arrangements.