Postavení daně z přidané hodnoty ve veřejných rozpočtech

Abstract

The subject of my Bachelor‘s Thesis is to characterize the status of Value Added Tax in public budgets. The thesis is divided into three main chapters. The introductory chapter is devoted to a description of the tax system in the Czech Republic. There are explained basic concepts important to understanding this issues and short description of all taxes in this tax system. The second chapter is crucial because it directly occupy by the analysis value added tax. Is it explained what is subject to this tax, who it is liable to this tax, how is calculated and other important aspects. In the third chapter clarified the budget‘s determination of value added tax and then are gradually being evaluated in revenue each year from 2005 to 2009th. The end of this chapter is devoted to a comparison of yields in these years.