Home > Search Results: keywords:"účtování daně z přidané hodnoty"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Value added tax in accounting
 Králová, Marie ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.
Detailed record
Foreign Relations in light of payer VAT
 POBORSKÁ, Miroslava
With respect to joining the European Union, the Czech Republic as a member state had to modify its tax system in accordance with the principles set by the legal system of the European Community. One of these fields which this change has affected was the system of value added tax administered within the EU market and also outside of it. The objective of my Bachelor Thesis is the application of basic rules for exchange of goods and providing services within the European Union in business realationship with foreigners from the third countries. All is shown on the example of a particular company. The thesis describes basic rules for exchange of goods within the European Union and in business relationship with foreigners from the third countries. Theoretical part shows solutions and examples of the application of the Act on Value Added Tax and relevant regulations
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English