Komparace právní úpravy daně z přidané hodnoty v letech 2012 a 2013

Abstract

The aim of this thesis is the comparison of selected changes in the regulation of the Law on Value Added Tax in 2012 and 2013. The base year is year 2012 and are monitored for changes that against the wording of the Act occurred on 1 January 2013. The first part contains theoretical concept of consumption taxes, in this part of the thesis is defined to the harmonization of value added tax, the definition of tax evasion and the end of the first part is characterized the Czech tax system. The second part is a comparison of the legal regulations of the Law on Value Added Tax in 2012 and 2013. Changes associated with the Act on the value added tax are divided into two parts and on the changes associated with the implementation of taxes and changes related to tax administration. The third part focuses on the analysis of the impact of selected changes to specific taxpayers. At the end of the third part is the total appreciation.