National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Analysis of value added tax with focus on construction and installation works
Batistová, Petra ; Vopátek, Jiří (advisor) ; Kozlová, Taťána (referee)
The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.