Komparace vybraných oblastí aplikace DPH v České republice a v Německu

Abstract

Diploma theses deals with issue of VAT. In second chapter is analysed taxation in the Czech Republic, earning of taxes. Further harmonization of VAT, history of this tax and basic concept of VAT in the Czech Republic. The third chapter is procesed taxation in Germany, earning of taxes in Germany and finally is analysed legislation of VAT in Germany and earning of this tax. The first part of fourth chapter deals with evolution of VAT rate in Czech Republic and Germany. In second part of fourth chapter is analysed registration of VAT in mentioned countries. Finally is resolved fight against tax evasion, specifically the reverse chargé system.