Vývoj daně přidané hodnoty a její změny spojené se vstupem České republiky do Evropské Unie

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JEL099_HGF_B6202_6202R009_2009.pdf (556.34 KB)
JEL099_HGF_B6202_6202R009_2009_zadani.pdf (5.48 KB)
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Date issued

2009

Authors

Jelínková, Jaroslava

Journal Title

Journal ISSN

Volume Title

Publisher

Vysoká škola báňská - Technická univerzita Ostrava

Location

ÚK/Sklad diplomových prací

Signature

200905267

Abstract

This bachelor paper is describing the development of VAT (Value added Tax) dating from the fiscal reform 1.1.1993 till 31.12.2008. Vallue Added Tax is one of the main elements of the tax system. It is indirect tax and currently taken as the biggest income into Czech State budget. Particular chapters of this paper deal with development and changes in law of Value Added Tax, concretely law no. 588/1992 Sb. about Value Added Tax which enforced on 1.1.1993 and law no. 235/2004 Sb. about Value Added Tax which substituted the original one on 1.5.2004 when Czech republic entered European Union.

Description

Import 01/09/2009

Subject(s)

value added tax, taxpayer, taxation vale, statute, state budget, taxable year, tax administration

Citation

Item identifier

http://hdl.handle.net/10084/75728

Collections

Vysokoškolské kvalifikační práce Hornicko-geologické fakulty / Theses and dissertations of Faculty of Mining and Geology (HGF)