Problematika daně z přidané hodnoty z pohledu výkonu veřejné správy u obcí a měst

Abstract

The topic of the diploma thesis is the issue of VAT from the perspective of territorial self-governing units (village and cities). In the first part, the work focuses on the theoretical basis of value added tax with a focus on the application of local governments. The target of the work is to analysis the individual revenues and expenditures of cities and municipalities in terms of VAT and the possibility of exercising a reduced right to deduct tax for individual activities. The practical part is focused on the analysis of the tax liability of the selected territorial self-governing unit (VAT payer) and on the proposal of optimization of the application of VAT deduction claims in individual city activities with a focus on reduced tax deduction claim according to § 75 and § 76 of the VAT Act.