National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Analysis of problematic issues related to the application of VAT on culture
Svěcená, Michaela ; Svátková, Slavomíra (advisor) ; Růžičková, Hana (referee)
This thesis analyzes the different VAT measures applied to non-profit orchestras and orchestras established as business. The analysis is based on the comparison of the rules of the Czech VAT legislation for both types of orchestras and their simulation on the example of a fictional orchestra. However, the simulation is based on data from one of domestic professional non-profit orchestra. The analysis shows that the exemption of cultural services can be unfavorable for large non-profit orchestras carrying out a diverse range of activities. The consequences following the application of different VAT measures are stated in the last part of the thesis.
Impact of forthcoming changes in EC legislation concerning excise duty on the Czech Republic
Svěcená, Michaela ; Svátková, Slavomíra (advisor)
The aim of this work is the analysis of consequences incurred by the changes in legislation of EC in 2008, which will impact on the Czech legislation and on the subjects working with products which fall within the scope of excise duties. In connection with this topic I shortly map the development in field of excise duties and I try to show the present stiuation and the reason of the changes. In the next part of the work I analyse the proposals themselves and I compare them with the current arrangement. In the final part I evaluate the impact, which is expected in consequence of an adoption of the proposals

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