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Tax system in the Czech Republic focusing on value added tax
Morávková, Alena ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
Bachelor thesis is focused on value added tax, as one of the key items of state budget revenues. Economic importance of the value added tax in recent years been steadily increasing. It is also the most frequently mentioned taxes in connection with tax evasion in various forms. The issue of tax evasion, after the Czech Republic joined the European Union has grown to an international level, mainly due to the opening of borders and facilitate the free movement of goods and people. The Czech legislation is gradually getting measures to facilitate illegal practices at least limit. The aim of this thesis is to evaluate the functioning and effectiveness of the adopted measures to eliminate tax evasion on VAT and evaluate these measures to poured selection of value added tax. The operational objective is to design its own procedures, which would lead to a reduction in tax evasion.
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Tax system in the Czech Republic focusing on value-added tax
Laki, Gustav ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
The value-added tax makes a significant part of our tax system and is a key revenue of the state budget. The VAT is paid to state since January 1, 1993, when it replaced the sales tax. The taxpayer is anyone who buys certain product or service. Since 2015 the basic rate of VAT is 21 %, the reduced rate is 15 %. A novelty in 2015 in the Czech republic has become a reduction of the reduced rate to 10 % for some products, for example baby food, medicaments, books and more. As the payer and the taxpayer of VAT are not the same subjects, we classify this tax together with excise duties among indirect taxes. The other part of our tax system form direct taxes, which are devided into income and property taxes. The statistical calculations show that an increase of the basic rate of VAT reduces state budget revenues, therefore there is an inverse relationship. Conversely, an increase of the reduced rate of VAT will increase state budget revenues, since the reduced rate applies to goods necessary for survival.
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