Home > Search Results: keywords:"cash flow státního rozpočtu"
Search:
 
Search Tips :: Simple Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
General reverse charge - a major step towards modern VAT
 Kohoutková, Růžena ; Zídková, Hana (advisor) ; Klazar, Stanislav (referee)
This final thesis deals with introduction of reverse charge mechanism of value added tax. The current system of value added tax has weaknesses, including carousel fraud, negative impact on cash flow of businesses and complicated rules to collect and manage the tax. Reverse charge mechanism is considered as a solution of existing weaknesses of current system. Although this regime is able to solve the mentioned weaknesses, it also has some disadvantages. Especially, it is a negative impact on cash flow of state budget which is concretely quantified in this final thesis. Other problems of introduction of reverse charge mechanism include concentration of the whole tax with the last tax payer, issues at retail sales where tax payers and non-payers exist and minor complications in the transition to the new system. For all the negatives this thesis is trying to find solutions to eliminate or reduce them. Finally, reverse charge mechanism is compared with sales tax as reverse charge mechanism is often incorrectly equated with this type of tax.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English