Název: Daň z přidané hodnoty z pohledu komunitárního a českého práva
Překlad názvu: Value added tax from the point of view of Czech and Community law
Autoři: Procházka, Ondřej ; Kohajda, Michael (oponent) ; Boháč, Radim (vedoucí práce)
Typ dokumentu: Diplomové práce
Rok: 2009
Jazyk: cze
Abstrakt: Value Added Tax in EC and Czech Tax Law Since 1950s, tax systems of jurisdictions around the world have undergone a revolutionary change, marked by the proliferation of value added tax. The pioneering jurisdiction in this respect has been the supranational European Economic Community, known as the European Community since 1992. Its common system of VAT has set out an example of an invoice based, credit substraction VAT which has since become a model for developed and deve- loping countries alike. In the Czech Republic, VAT was introduced in 1992 under strong EC influence, as part of a far-reaching tax reform aiming at adapting the tax system to the needs of market economy. As of May 1, 2004, Czech Republic joined the EC and became part of the common system. In this work, we first provide a general overview of the VAT. We identify its key characteristics and use classification to discuss the pros and cons of the invoice based credit substraction system. We review the VAT from the fiscal policy perspective and apply the criterions of sound tax design to explain the reasoning behind its popularity. Next, we explore in depth the development of common system of VAT in the EC. We discuss the reasoning behind its introduction, the economic and legal circumstances of its adoption and further development. We deem that...

Instituce: Fakulty UK (VŠKP) (web)
Informace o dostupnosti dokumentu: Dostupné v digitálním repozitáři UK.
Původní záznam: http://hdl.handle.net/20.500.11956/22675

Trvalý odkaz NUŠL: http://www.nusl.cz/ntk/nusl-277384


Záznam je zařazen do těchto sbírek:
Školství > Veřejné vysoké školy > Univerzita Karlova > Fakulty UK (VŠKP)
Vysokoškolské kvalifikační práce > Diplomové práce
 Záznam vytvořen dne 2017-04-25, naposledy upraven 2022-03-03.


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