Problematika nepřímých daní v České republice a Slovenské republice

Abstract

The aim of this thesis is to map current situation in the area of indirect taxes, particularly of VAT and excise taxes in the Czech Republic and Slovak Republic. The reason why I chose this issue is primarily that there happen particular changes in areas of VAT and excise taxes and these changes affect subsequent development of indirect taxes. There is analyzed the harmonization of indirect taxes in the Czech Republic and Slovak Republic with EU law within the thesis. Another part deals with characteristics of indirect taxes in the Czech Republic and Slovak Republic. It is introduced an amendment of VAT Act and it is mentioned possible future development of VAT rates in the Czech Republic. Last but not least, the aim of the thesis is an application of the most important differences of indirect taxes in the Czech Republic and Slovak Republic on practical cases.