Vliv daně z přidané hodnoty na příjmy veřejných rozpočtů

Abstract

In the theoretical part, this bachelor's thesis deals with the inclusion of value added taxes in the tax system of the Czech Republic, including current legislation, and in the practical analysis effects this tax on public budgets, namely the budget of state and territorial self-governing units, therefore regions and municipalities. From the point of view of the state budget, the impact of this tax has been analyzed since 1993, when this tax was introduced and is compared with the Slovak Republic. For territorial budgets, this work analyzes the share of revenue from value added taxes in total revenues since 2010.