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Incidence zavedení třetí sazby daně z přidané hodnoty
Kumbárová, Jaroslava
Tax incidence of implementation of the third Rate of Value Added Tax. Thesis. Brno: Mendel University in Brno, 2016. Thesis deals with Tax incidence of implementation of the third Rate of Value Added Tax in the amount of 10 % on selected products (i.e. books, medication and children´s nutrition). On the basis of the monitoring of the prices of selected commodities conducted from October 2014 to March 2015, is determined and analysed the real Tax incidence of implementation of the third Rate of Value Added Tax to the buyer and to the seller.

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