Sazby daně z přidané hodnoty u služeb s vysokým podílem lidské práce a jejich dopady na státní rozpočet

Abstract

The diploma thesis deals with macroeconomic effects of changes of VAT rates in labor intensive services. The first part describes harmonization process of value added tax in the European Union and it analyses the already published selected studies on the specific issue. The next part deals with seven-year period of developing VAT rates in the EU Member States focused on labor intensive services. The last part analyzes the issue of the VAT rates at locally provided labor intensive services in the Czech Republic and the effects of their application.