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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Value added tax in health care
 Melicharová, Eva ; Zídková, Hana (advisor) ; Kramata, Jakub (referee)
The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.
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ACCOUNTING AND TAX ISSUES CONCERNING FOREIGN TRADE COMPANIES IN RELATION ON THE
 ZBORNÍKOVÁ, Lenka
The thesis interprets theoretical knowledge on taxes and account questions of value added tax on concrete cases in machinery works. It describes occurrences connected with the duties of exporter or importer in international business. Basic aim of this work is to review demands on the entrepreneur for keeping accountancy and on tax matters in foreign trade relations. Theoretical part is based on interpretation of connections and risks of international trade and its impact on the country economy. Here we will find outline of EU incidence on Czech legislation in the field of VAT. Practical part deals with international business contracts of a concrete machinery company. It is concerned with the range of accountancy-unit duties which refer to goods sale in European community and to goods import and export to the third countries. Conclusion of the work brings complex evaluation of foreign cooperation, comparison of the listed-cases demands versus domestic trade operations and of international cooperation demands on the company management.
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Financial services in terms of value added tax
 Dobrovolný, Pavel ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
This Bachelor Thesis deals with the matter for financial services from VAT. The theoretical part is devoted to the exempt discharge from VAT without the right to deduct. The practical part is focused on the method of determining the tax liability on exempt discharge and taxable discharge of a model example the tax subject. Conclusion the Thesis is devoted to compare the tax liability when using the full or reduced early deduction.
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