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Daň z přidané hodnoty ve vybraném podniku
Zmrzlý, David
Zmrzlý, D. Value added tax in the selected company. Diploma thesis. Brno: Mendel University, 2019. The aim of this work is to formulate recommendations for the application of the Czech VAT Act for subjects from the selected sector and the requirements for their practice. This thesis deals with the introduction of the system of this tax as well as the related legislation at the level of the European Union and the Czech Republic. The main part of the thesis analyses the sector of yoga providers including quantitative and qualitative research. Attention is also focused on VAT in the selected company from this sector. The activities of the company are analysed in relation to VAT and the correct procedure according to the law, as well as from the managerial, economic and technical point of view. The result is the creation of recommendations for correct application of the Czech VAT Act with regard to the specificities of the sector and discussion for the analysed company.

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