Daň z přidané hodnoty a její dopady na veřejné rozpočty

Abstract

This thesis is based with the genesis of value added tax and the budgetary allocation origin of tax in the Czech Republic between the years 2003 – 2010 and the subsequent impact of these changes on the revenue of public budgets. The first part is described by the theory of tax, importance of taxes for public budgets and the genesis of the VAT in the EU. The second part deals with legislation, developments and current state of tax and budget allocation of taxes in our country. The practical part is devoted to analysis of revenue trends and tendencies in the VAT revenue of public budgets and development of value added tax comparison of the Czech Republic, Poland and Germany.