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VAT Application in Building Industry
Zichová, Lucie ; Krulišová, Zuzana (referee) ; Svirák, Pavel (advisor)
This bachelor's thesis is engaged in application of the VAT law in building industry since 1. 1. 2008, in explanation of concepts from this sphere and analyse point of view of Finance Office of the Czech republic related to this sphere. The result of this thesis are proposals for changes in view of some things, for changes in points of view of Finance Office of the Czech republic and in the VAT law in sphere of building indurstry as well.
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Economic and social aspects of the VAT rate on selected products
Valdová, Kateřina ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The purpose of my Bachelor thesis is to analyse if installation of the second VAT reduced rate in the case of chosen products in Czech Republic was effective. I have examined three indexes. These indexes are administrative costs, price and amount of chosen products (gluten free food, books, baby food). The first part of my thesis is exploring administrative cost and tax incidence. The following is about description using reduces rates in Czech Republic and European Union this rates framework. Finally I have analysed evolution of administrative costs after installation of the second reduced rate was as beneficial as expected.
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VAT Application in Building Industry
Zichová, Lucie ; Krulišová, Zuzana (referee) ; Svirák, Pavel (advisor)
This bachelor's thesis is engaged in application of the VAT law in building industry since 1. 1. 2008, in explanation of concepts from this sphere and analyse point of view of Finance Office of the Czech republic related to this sphere. The result of this thesis are proposals for changes in view of some things, for changes in points of view of Finance Office of the Czech republic and in the VAT law in sphere of building indurstry as well.
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Development of tax rates in the EU countries
Langová, Veronika ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The object of the bachelor thesis is the development of the tax rates in the European Union (EU). Tax policy is an integral part of the EU since its establishment and for the smooth functioning of the internal market of the EU Member States was chosen the value added tax (VAT) as a general tax on consumption. Value added tax is subject to harmonization within the EU rules but the original intention of a single tax rate of the VAT in all Member States has not been reached yet, the VAT system is still in the so-called the transition period and the Member States are enough autonomous in the application of the VAT rates. The main objective is to determine whether the standard and the reduced VAT rates in the EU Member States converged during the period from 1999 to 2015. The analysis is based on calculation of the coefficient of variation. The secondary objective is to analyse the evolution of average standard and reduced VAT rates in the EU Member States and identify trend in the number of applied reduced rates. By the convergence analysis was detected the convergence in both standard and reduced VAT rates. However, the values of the coefficient of variance were significantly lower for the standard VAT rate than those for the reduced rate.
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The impact of VAT rate increase on regular public passenger transport
Kratochvílová, Eliška ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
Presented bachelor thesis deals with the incidence of reduced VAT rate changes, which was implemented as of 1.1.2012. The introductory part of the paper focuses on the definition of basic concepts relating to VAT, its rates and harmonization. The second, theoretical part mainly explains the concept of tax incidence and its measurement. The aim is to analyze the impact of annual changes of reduced VAT rate on prices of regular public passenger transport. The final part of the work is devoted to this analysis. The impact on the various types of transport operators is determined by comparing ticket prices prior to the change in the VAT rate and after the change.
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