National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Dopady kontrolního hlášení na obchodní firmy
Dostálová, Iveta
The bachelor thesis deals with the impact of introducing VAT control statement on business companies. The first part of the thesis presents the basic theoretical apparatus on VAT control statement, including sanctions for breaching of obligations, expected impacts and changes in the law. In the next part of the thesis the impacts on specific legal persons from the South Moravian Region are mapped. There are assessed costs related to the implementation and processing of control statements, administrative costs and communication with the tax offices. For each company recommendations are deducted, which can help to make the control statement easier to process.
Analysis of impacts of VAT application at Business Academy and Hotel Management College
Lednejová, Iva ; Svátková, Slavomíra (advisor)
The aim of the diploma thesis is to analyse the impact of new legislation regarding value added tax on Business Academy and Hotel Management College. This secondary school fulfilled the criteria stated in the VAT Act and has to apply the VAT on its products and services. The thesis focuses on differences at application of VAT at major and minor activity of the school which might influence its activities.

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