Home > Search Results: keywords:"přenos daňové povinnosti"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Reverse-charge system in VAT national taxable event
 Kůrová, Lucie ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The main aim of this bachelor's work is to compare and evaluate changes caused by implementation of reverse-charge system with respect to impact on cash-flow on the state, small companies as well as big businesses using practical exercises. The introductory part deals with description of standard mechanism of VAT levy and reverse-charge system which is stated including reasons of its implementation. The second part of the work focuses on major advantages and drawbacks of reverse-charge system as well as practical problems concerning to building and assembly operations. Final practical part of my work contains evaluation of the impact reverse-charge system has on cash-flow of state budget, small companies and big businesses.
Detailed record
VAT in construction sector in the Czech Republic and in Austria
 KOLÁŘOVÁ, Ilona
Bachelor thesis analyses newly introduced system of taxing in construction sector reversing the VAT liability from the supplier to the customer (so called reverse-charge system) and compares it with the current VAT system in the Czech Republic and with similar reverse-charging system in Austria. Introducing of reverse-charge system in the Czech Republic aims to achieve the higher efficiency of tax collection and to the reducing of the VAT frauds in this sector.
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