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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
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.
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