Aplikace daně z přidané hodnoty ve vybrané obchodní korporaci

Abstract

The Tax System of the Czech Republic consists of direct and indirect Taxes. One of the most important indirect Taxes for state and municipal Budgets is Value Added Tax. To clarify the Issue of applying VAT in the Czech Republic or within the EU the thesis was divided into two theoretical and one practical Chapters. In the first theoretical chapter is the main objective explaining the basic concepts of the chosen tax,is mainly focused on the general characteristics of VAT, because it is a complicated tax. The second theoretical chapter focuses on the application of VAT in cooperation with EU entities. The concepts of the European Commission in the field of VAT are outlined here, which are then put into practice in the practical chapter. In this practical chapter, the main objective is to implement make an application the selected tax in a selected business corporation, to illustrate the obligations and entitlements of the applied tax, o analyze the problems in obtaining goods and services or in supplying goods and services to the purchaser from the domestic and other member states.