Analýza plátcovství DPH v podmínkách obce Rohatec

Abstract

The thesis focuses on villages and VAT. The thesis aims at analysis of being VAT registered payer in terms of the village Rohatec and evaluates what it is more efficient for this particular community – stay in the current situation or become volunteer taxpayer. Practical chapter analyzes the individual proceeds and expenses of this village in terms of VAT. There is a draw of a tax return. In model example is shown a combination of proportional and shortening coefficient of the right to deduct. And also is evaluated the potential tax liability.