Aplikace daně z přidané hodnoty v České republice a Ruské federaci

Abstract

This thesis deals with the value added tax. The aim of the study is comparision the value added tax between the Czech Republic and the Russian Federation. The work describes the system of taxation and also focuses on a detailed analysis of the value added tax in both countries. The practical part explains the procedure of calculation VAT and describes the main differences between the application of value added tax in the Czech Republic and the Russian Federation. There were used methods of description, comparision, analysis and evaluation. For comparison taxes in both countries were presented calculations of similar examples. Examples were used to understand the principles of value added tax in both countries.