Praktická aplikace DPH při obchodování se zbožím a poskytování služeb

Abstract

This bachelor's work is focused on the problems of the Value Added Tax (VAT). Its objective is an analysis of the basic principles of the VAT in trading of goods and supplying services, both domestic and in relation to the European Union. The VAT is a universal tax posing a burden upon a great amount of goods and services available on the domestic market, which implies the complexity and extensiveness of these problems. This bachelor's work also provides an analysis of the position of the VAT within the tax system of the Czech Republic, closer characteristics of this significant tax, and other terms relating to the area of taxes. Theoretical contexts are applied in practice by means of practical application of the VAT in a selected business corporation.