Daň z přidané hodnoty ve veřejných rozpočtech

Abstract

Aim of the bachelor thesis is to evaluate the role of value added tax in tax revenues of public budgets in connection with the on-going legislative changes. Theoretical part of the work is focused on description of public budgets and tax system of the Czech Republic. Also, the attention if paid to the value added tax, its theoretical fundamentals and principles within existing legislation. An important space is given to the analysis of value added tax in public budgets in 2007-2012. The analysis points out that there the position of value added tax in fiscal policy of the state is more and more important. In the ending part of the work, there are shown possible changes in value added tax with the view to its future development.