Srovnání daně z přidané hodnoty v České republice a ve vybraných zemích

Abstract

Resume

Dančáková Hana. Value Added Tax comparison in the Czech Republic and in EU Selected Countries. In Valašské Meziříčí 2010 VŠB TU Ostrava. EkF. Bachelor thesis. Thesis supervisor Ing. Alena Stibůrková.

The aim of the Bachelor thesis is to compare the differences in the function of VAT in the Czech Republic, Slovakia and Poland.

The theoretical part focuses on the VAT in the Czech Republic and explains the basic terms connected. Ie. a Tax Base, a Tax Rates or a Payer of the Tax. The theoretical explanation of the VAT Tax Calculation is given in this section.

The practical part targets the VAT in Slovakia and Poland in the comparison with the Czech Republic. Mainly, it contains the confrontation of the Tax Rate, a Foreign Currency Translation according to the Acquisition and Supply of goods in tablets. Futhermore there is to be found a description of the Three-way trade.

The list of the used Sources, Shortcuts and Symbols, Tabels, Graphs and Appendices follows.