Porovnanie a uplatňovanie DPH v Českej republike a Slovenskej republike

Abstract

The bachelor’s thesis is focused on the analysis of the value added tax in the Czech Republic and in the Slovak Republic. Value added tax is one of the most complex and simultaneously the most important taxes in the taxation system of both countries. The aim of the thesis is the explication of the basic terms and analysis of the tax application in individual states. The first part concentrates on the general clarification of the value added tax, its functions and basic elements, as well as on the taxation systems. The second one focuses on the legislation in individual countries. Basic terms, such as the object of the taxation or the subject of the taxation, are explained. The practical part contains the analysis of the application of the value added tax itself. A company, of which the taxable payments were used in filling in of the electronic tax return and other law-determined reports, was created.