Vývoj inkasa daně z přidané hodnoty dle krajů

Abstract

The main goal of the diploma thesis is to evaluate the role of VAT in the tax system of the Czech Republic in the years 2017 to 2022. The diploma thesis also contains two sub-goals. The first sub-goal is the assessment of VAT revenue per tax administrator in the years 2017 to 2022, and the second sub-goal examines selected types of taxes in the Czech Republic in more detail and analyzes their mutual interactions across the regions of the Czech Republic.

In order to achieve the results and goals of this thesis is used the analysis of available electronic VAT collection data, which are available on the websites of the Ministry of Finance of the Czech Republic and the Financial Administration.

The diploma thesis provided a comprehensive view of the tax system from a regional perspective and suggests possible improvements to increase the efficiency of tax collection and support the economic development of all regions. The results of the analysis showed how the tax burden and tax incentives can affect investment activity, employment and overall economic dynamics even at the local level. The diploma thesis also points to the importance of transparency and fairness in the VAT collection system.

The diploma thesis confirmed that VAT has an important position among taxes for the income side of the state budget. On the contrary, it did not confirm that the VAT revenue is growing over time and at the same time it did not confirm the expected growth of VAT collection per tax administrator.