Uplatňování DPH obecním úřadem

The aim of this Diploma thesis is to determine problematic fields in the application of value added tax by bodies governed by public law and to quantify the impact of tax optimization on a budget of a particular municipality. The thesis is divided into three parts. The first, theoretical part is a summarization of how the VAT system functions with an emphasis on specific rules regarding public bodies. The second section is a transition between the theoretical and the practical parts. It explains how to proceed with activities such as waste management, operation of a public cemetery, provision of sports and cultural services, and receiving subsidies, which tend to be problematic for municipal authorities while applying VAT. Subsequently, the third practical part quantifies that the proposed claiming of input tax deduction related to the costs of separated waste collection and extensive cemetery reconstruction would have the biggest effect on the budget of the selected municipality.