Analýza vybraných aspektů daně z přidané hodnoty při obchodování se třetími zeměmi v podmínkách vybrané obchodní korporace

Abstract

The goal of this thesis is to explain the basic concepts and principles of VAT and trade with third countries, and to analyse selected aspects of value added tax in trade with third countries in conditions of selected business corporation. The thesis is divided into theoretical and practical parts. The theoretical part defines the concept of tax, VAT, third countries, customs regimes, import and export of goods. The practical part is mainly devoted to the analysis of the dependence between sales revenues and the cost of importing goods from third countries.