Mechanismus reverse charge u daně z přidané hodnoty

The aim of the thesis is to analyze the aplication of reverse charge mechanism in the common system of value added tax and to consider whether or not it would be appropriate to use it as the main element of the final regime of VAT. The main function of reverse charge mechanism is especially the fight against carousel frauds, which all EU member states currently face, therefore the close cooperation among the tax administrations of member states is required. Reverse charge mechanism has a positive influence not only on the amount of tax revenues, but also on cash flows of taxpayers. The final part of the thesis compares the impact of the classical tax collection system and of the reverse charge mechanisms on cash flows of a business entity, which operates in the Czech Republic.