Problematika daně z přidané hodnoty na úřadu městského obvodu

Abstract

This thesis on ”Problems of value added tax at the office of Borough“ describes the fundamental principles of the VAT Act. This work examines the influence of the Law on VAT on regional authorities and not-for-profit organizations. The theoretical part is described in detail the relationship of the City Distrikt Office and to register itself payment VAT. The study also described the harmonization of VAT due to the introduction of a uniform system of VAT in the EU. The practical part is analyzed for the management of individual boroughs. Work is based on the analysis and comparison of the management of boroughs according to their income and expenditure. The boroughs are pursuing their particular investment activities that may affect a significant bearing liability.