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Trends In VAT Harmonization In The EU And The Impact On The Business in The CR
Popová, Lenka ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the evolution and the present situation of the harmonization process in the European Union and the impact on the business in the Czech Republic. The thesis is focused on the tax policy and the structure of the taxes, tax legislation in the European Community, especially in the field of the indirect taxes. The practical output of my thesis is the analysis of the impact of the harmonization on the business in the Czech Republic.
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Trends In VAT Harmonization In The EU And The Impact On The Business in The CR
Popová, Lenka ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the evolution and the present situation of the harmonization process in the European Union and the impact on the business in the Czech Republic. The thesis is focused on the tax policy and the structure of the taxes, tax legislation in the European Community, especially in the field of the indirect taxes. The practical output of my thesis is the analysis of the impact of the harmonization on the business in the Czech Republic.
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Possibilities of optimization of VAT in small municipalities
Tokanová, Jana ; Sedmihradská, Lucie (advisor) ; Pitner, Ladislav (referee)
The thesis deals with the possibilities of optimization in the field of the value added tax in small municipalities. First of all, the main aspects of the value added tax in relation to municipalities are analyzed, both from the perspective of the Czech legislation and the legislation and jurisprudence of the European Union. Then the VAT treatment of public authorities in other Member States and possible future development of this area in the European Union are described. In the third chapter, various possibilities how small municipalities in the Czech Republic may optimize the costs on value added tax are outlined, whilst all the possibilities are explained in concrete practical examples. The last chapter contains a summary of which particular possibilities of optimization are suitable for different kinds of municipalities and the basic rules of application of VAT in municipalities are presented in a simplified schematic form.
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