Komparace daně z přidané hodnoty v České republice a Velké Británii

Abstract

The aim of this bachelor thesis is to describe and explain the basic principles of value added tax (VAT) in the Czech Republic and the United Kingdom and compare the two VAT systems by comparing the principles which are specific to the given countries. The process of tax harmonization within the European Union is described, with focus on the harmonization of VAT and the EU-wide principles that ensued as a result of this process. The presumable impact of Brexit on these principles, which are as of yet still in effect in both countries, is dealt with as well. The theoretical knowledge is then used in the practical part of the thesis where it is applied to several examples of VAT chargeable events.