Definitivní režim daně z přidané hodnoty

Abstract

The aim of the diploma thesis is to assess on the basis of the Commission's proposed definitive regime of value added tax in the EU, whether this regime fulfills the requirements of the definitive regime of VAT from the point of view of the selected criteria required by the tax administrator and the taxpayer. On the basis of the comparison with other value added tax regimes is evaluated the optimal procedure in the light of the setting of the definitive value added tax regime. The proposed definitive value added tax regime in the EU is compared with the current transitional regime and with variants in the form of the general reverse charge regime, compensation, integrated and dual VAT regime. The comparison criteria of individual regimes are, from the point of view of the taxpayer, the amount of administrative costs, the degree of taxpayer motivation to change the seat of business and the impact on the cash flow of the companies. From the point of view of the tax administrator, the criteria are based on fiscal autonomy, the impact on the state budget revenues from VAT and the costs of administration and enforcement of VAT.