Dopady legislativních změn v oblasti DPH na hospodaření obcí v České republice

This bachelor thesis focuses on a critical analysis of the administrative and financial impacts of new tax legislation on territorial self-governing units. The aim of the thesis is to evaluate the impacts of introducing a dual turnover limit and shortening the time limit for real estate exemption on the financial management of a selected territorial self-governing unit (the market town of Šatov), based on a critical analysis of legislative changes in the area of VAT effective from 2025 and the application of a theoretical framework for tax risk management. To achieve this aim and answer the research questions (focusing on the enormous administrative burden, the threat of sanctions, and the negative impact on cash flow), the thesis utilizes the methodology of an instrumental case study. In the practical part, a modeling of tax impacts and a Cost-Benefit analysis simulation of potential deregistration are performed based on real accounting data from the years 2023–2025. The conclusions of the thesis quantify hidden administrative costs, identify systemic risks associated with turnover monitoring, and propose specific strategic measures (including the separation of selected activities into a contributory organization) for the effective management of the municipality's tax obligations.