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National Repository of Grey Literature 12 records found  previous11 - 12  jump to record: Search took 0.00 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.
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Dopady registrace k DPH na finanční situaci živnostníka
 Glozygová, Andra
The bachelor thesis is focused on the issue of VAT registration and registration impacts for financial situation of tradesman. The theoretical part of the bachelor thesis describes the basic concepts of value added tax, there are specified conditions for VAT registration and filing tax returns. The practical part of the bachelor thesis contains the impact practical assessment to VAT registration for the financial situation of tradesman, there is also described the tax burden for selected years in terms of taxes and fees.
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National Repository of Grey Literature : 12 records found   previous11 - 12  jump to record:
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