Daň z přidané hodnoty v účetnictví

This diploma thesis focuses on the issue of value added tax and its representation in the accounting. The aim of this thesis is to describe and explain the nature of the VAT mechanism. The first part of the thesis is focused on historical development and legal regulation of the value added tax. The next part of the thesis explains general principles of tax, differences between subjects from the perspective of value added tax law as a VAT payer and from the perspective of accounting act as an entity and represents the main principles of VAT accounting. The last chapter delimit term of tax dodge, its forms and presents the tools for fighting against to the tax dodge.