Aplikace nepřímého zdanění v České republice a Rakousku

Abstract

The thesis addresses the issue of indirect taxation, and its main goal is comparing such taxation in the Czech Republic and Austria. The theoretical part explains basic terms from the field of taxation and describes legal regulations applicable to value added tax and excise duties in the respektive countries. The practical part compares the tax burden using the tax quota. Practical examples illustrate the issue of determining the place of performance for the delivery of goods and the tax burden on selected goods is compared in respect of excise tax.