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Changes in the Czech legal regulation of value added tax in the last three years due to tax harmonization within the European Union
WEINAROVÁ, Milena
Bachelor thesis is focused on the description of the legal changes in the value added tax in the Czech Republic due to tax harmonization in the European Union and their impact on the accounting entity.The work is therefore a cross-section of several main chapters of the law on value added tax.The theoretical part of the thesis is devoted to value-added tax in general. Practical part first analyzes the major changes in the law, and then their impact in practice. This work describes the main problems that must be solved in practice by most taxpayers in general.

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