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National Repository of Grey Literature

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Analysis of changes in the process of refund of VAT to persons in the Community Kohlertová, Alžběta ; Svátková, Slavomíra (advisor) ; Zídková, Hana (referee) The aim of this thesis is to analyse the system of the value added tax refund to the businesses in the Community and to focus on the main changes in this area. In the thesis we find the answers to the question if the system was succesfully modernize, speed up and whether changes in the tax refund brought relief on the applicant and tax administrator. Detailed record

Rovná daň a její dopady na daňové výnosy v České republice Kohlertová, Alžběta ; Vančurová, Alena (advisor) Cílem bakalářské práce je analyzovat důsledky zavedení rovné daně v České republice na daňové výnosy. Bakalářská práce se zaměřuje na daňový systém v České republice před daňovou reformou a po jejím zavedení. Porovnává, jaké dopady přináší daňová reforma jak pro poplatníky, tak pro státní rozpočet. V práci jsou diskutovány jednotlivé návrhy, které přicházely v úvahu před schválením daňové reformy. Detailed record

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