Vliv legislativních změn DPH na veřejnou osobní dopravu

Abstract

The thesis named " The Influence of Tax Legislative Changes on Passenger Public Transport " is focused on analyzing the impact of legislative changes, particularly value added tax on the amount of revenues from transport and consequently the total demonstrable loss in the preliminary estimation of regular transport services and passenger public transport. The aim of this thesis is to find and propose ways and means of the loss coverage in revenues for transportation in passenger service and public transport caused of the introduction of the unified VAT rate of 17.5% with deferred effect from 2013. The theoretical part is devoted to the legislative provisions of the value added tax, legal norms of public passenger transport services obligation and regulations of fares. The practical part is focused on comparative analysis of costs and revenues in the regular line and public mass transport during the reporting period 2010 - 2012, with a proposal for the preliminary expert estimation for the next period of 2013.The conclusion of the thesis carries out an evaluation of the findings and proposed options including the recommended solution of the negative impact of legislative changes on public passenger transport.