Vliv změn sazeb DPH na příjmovou stránku veřejných rozpočtů

Abstract

The aim of the thesis is to explore the continuous development of VAT rates since its introduction the Czech and Slovak tax system to record important changes in this process and apply the effect of these changes on public budgets revenue. The issue of value added tax, particularly the level of rates in the Czech Republic is very current topic. For this work are used to describe methods of description and analysis, partially the method of comparison. The work is largely theoretical, supplemented by tables and graphs for better clarity. Within the time series was selected from the split of Czechoslovakia, from 1993 to the present. Attention is clamped particularly at the national budgets of both countries. In conclusion we can say that the budget revenues in the VAT rate increase, furthermore, have a large share of a legislative adjustments relating to tax payers, the established limit turnover or the application of the overpayment. Any change can lead to significant impairment of general VAT collection, and therefore it is very important to all these properly coordinate system.