Kontrolní hlášení a jeho dopady na vybrané obchodní společnosti

Abstract

This thesis deals with the VAT Control Statement. The main objective of the thesis is to assess the impact of VAT Control Statement on the selected business corporations and compare company's costs caused by the implementation and operation of the VAT Control Statement. In the first part of thesis are explained the basic concepts including the description of the value-added tax and carousel fraud. The second part focuses on the characteristics of the VAT Control Statement and on the practical introduction with VAT Control Statement in the selected corporations. In the third part, there are quantified and compared establishing and ongoing costs associated with the VAT Control Statement in both business corporations.