Daň z přidané hodnoty ve stavebnictví

Abstract

The bachelor thesis is dealing with a value added tax in building industry, implementation of a tax liability and its impact on a selected building company. The main obejctive of the thesis is evaluation of the impact the implementation of a tax liability had on the selected building company. The work opens with a brief characteristics of the selected building company, which is followed by charateristics of the value added tax, implementation of a tax liability and implementation of a tax liability in the building industry and finally the evaluation of the impact of the implementation of a tax liability is dealt with.