Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
This diploma thesis is focused on selected areas of value-added tax and it is covering tax and accounting perspective. The aim of this thesis is to delineate problematics selected areas from theoretical view and afterwards from practical view by using specific examples. In the first part of thesis basic concepts of value-added tax and accounting practices of this tax are explained. The rest of thesis deals with specific areas of legislation. That means problematics of sanctions for breach of tax obligations, following part is focused on VAT group, refund and adjustment of the right of deduction and refund value-added tax. In the last part of thesis is coherent example which contains accounting and show results in tax return.