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Relevant bibliographies by topics / Vracení daně z přidané hodnoty

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Dissertations / Theses
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Academic literature on the topic 'Vracení daně z přidané hodnoty'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Vracení daně z přidané hodnoty"

1

Bayer, Ondřej. "Value Added Tax Rates Reform in the Czech Republic." Český finanční a účetní časopis 2012, no. 1 (2012): 82–91. http://dx.doi.org/10.18267/j.cfuc.304.

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Dušek, Libor, and Petr Janský. "The Impact of VAT Changes on the Households´ Real Incomes." Politická ekonomie 60, no. 3 (2012): 309–29. http://dx.doi.org/10.18267/j.polek.844.

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Dissertations / Theses on the topic "Vracení daně z přidané hodnoty"

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Kohlertová, Alžběta. "Analýza změn v procesu vracení daně z přidané hodnoty osobám ve Společenství." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75770.

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The aim of this thesis is to analyse the system of the value added tax refund to the businesses in the Community and to focus on the main changes in this area. In the thesis we find the answers to the question if the system was succesfully modernize, speed up and whether changes in the tax refund brought relief on the applicant and tax administrator.

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Procházková, Aneta. "Vracení daně z přidané hodnoty podnikatelským osobám ze Společenství a ze třetích zemí." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75845.

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The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation o

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3

Fikoczková, Karin. "Vymezení základu daně u daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206015.

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The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issue

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Nesnídal, Daniel. "Analýza determinantů daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-194667.

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This master thesis analyses the relationship between state budgetary revenues from indirect taxes, the number of existing indirect tax rates and the level of those taxes. In particular, this thesis strives to investigate whether an increase in the number of indirect tax rates and higher tax rates lead to a measurable increase in the net tax revenue of a given state. The analysis uses tax-related data from 39 European countries collected between 1993 and 2014 and includes a total number of 746 observations. In order to arrive at the estimated results, this thesis uses the general method of mome

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5

Lischková, Lenka. "Činnost cestovních kanceláří z pohledu daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12220.

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The topic of the thesis is to assess the activities of travel agencies in terms of value added tax. The work is focused on characterization and use of a special VAT scheme for travel services not only domestically, but also at European level, with emphasis on evaluation of the advantages and disadvantages of special tax arrangements. The thesis is divided into three chapters. In the first chapter is an analysis of the current regulatory regime for special travel service in the Czech Republic. With the help of illustrative examples is ready basis for comparisons with subsequent modifications by

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6

Bártů, Josef Bc. "Uplatňování daně z přidané hodnoty u veřejnoprávních subjektů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3592.

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Implementace evropských právních předpisů do zákona o dani z přidané hodnoty v České republice. Vliv tohoto zákona na činnost veřejnoprávních subjektů, zejména obcí. Daně, jejich význam a správa. Evropská společenství, jejich historie a instituce. Prameny práva Evropské unie. Šestá směrnice Rady. Veřejnoprávní subjekt. Osoba povinná k dani. Ekonomická činnost. Skutečnosti podstatné pro registraci. Nárok na odpočet DPH. Nemovitosti a zákon o DPH. Vliv DPH na hospodaření Města Dačice. Klady a zápory plátcovství pro veřejnoprávní subjekt. Vliv DPH u stavebních prací na rozpočet obcí okresu Jindři

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7

Holešovská, Pavla. "Analýza vývoje daně z přidané hodnoty v EU." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197618.

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This diploma thesis deals with an analysis of value added tax (VAT) development in the European Union from two points of view -- from the point of view of legislation development and from the point of view of development of true indicators. My goal was to find out, if the tax systems in the member states of the EU in the period from 1995 to 2010 became closer due to harmonization. In the first part, I try to explain the main principle of VAT and also how this tax works. In the following chapter I focus on the development of legislation concerning VAT in the EU from year 1995 to year 2013. Deve

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8

Stodůlková, Jana. "Daň z přidané hodnoty ve vnitrounijním obchodě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3009.

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Diplomová práce se zabývá otázkami intrakomunitárních dodávek zboží z pohledu českého zákona o DPH. Popisuje jednotlivé druhy transakcí s jejich dopady na oblast DPH. Kromě toho obsahuje i kapitolu o Evropské DPH legislativě, vývoji této daně a jejích makroekonomických dopadech.

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9

Koprdová, Nikoleta. "Efektivita u daňového dokazování u daně z příjmu a daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360638.

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The diploma thesis points out the problem of higher than necesary compliance costs of taxation on income tax and value added tax in the proofing process and it provides an analysis of the causes of this indirect administrative costs. The thesis is focused on difficult proofing process in tax proceedure and provides most frequently required proper evidence by tax authories. Methods of analysis and synthesis from is used in the diploma thesis. These are the findings from literature, questionnaire and archive survey. The outcome of the thesis is that by consistent archiving of all proper evidence

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10

Červenková, Jana. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151502.

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The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.

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Books on the topic "Vracení daně z přidané hodnoty"

1

Republic, Czech. Daň z přidané hodnoty '95: Spotřební daně '95 : úplný soubor novelizovaných předpisů s komentářem ke změnám : podle stavu k 1.8. 1995. Sagit, 1995.

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Conference papers on the topic "Vracení daně z přidané hodnoty"

1

Sobotovičová, Šárka, and Beáta Blechová. "Moravskoslezský kraj a jeho podíl na výnosech daně z přidané hodnoty." In XIX. mezinárodní kolokvium o regionálních vědách. Sborník příspěvků. Masaryk university, 2016. http://dx.doi.org/10.5817/cz.muni.p210-8273-2016-113.

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