The influence of reverse charge on cash flow of companies
Thesis title: | Vliv reverse-charge na cash-flow firem |
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Author: | Müller, Martin |
Thesis type: | Bakalářská práce |
Supervisor: | Čejková, Eliška |
Opponents: | Klazar, Stanislav |
Thesis language: | Česky |
Abstract: | Bakalářská práce se zabývá vlivem režimu reverse charge na cash flow firem. Práci tvoří dvě části. První část se týká teoretického popisu systému DPH. Zde jsou popsány základní rysy systému DPH a reverse charge. Popisuji také rozdíly mezi oběma systémy. Zmiňuji i harmonizaci DPH v Evropské Unii a podvody páchající se na odvodu DPH. Hlavním bodem praktické části je analýza vlivu systémů DPH a reverse charge na cash flow smyšlené firmy. |
Keywords: | cash flow; daň z přidané hodnoty; harmonizace DPH v EU; systém DPH; reverse charge; kolotočové podvody |
Thesis title: | The influence of reverse charge on cash flow of companies |
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Author: | Müller, Martin |
Thesis type: | Bachelor thesis |
Supervisor: | Čejková, Eliška |
Opponents: | Klazar, Stanislav |
Thesis language: | Česky |
Abstract: | The bachelor thesis deals with the influence of reverse charge on cash flow of companies. The thesis is divided into 2 parts. The first one is focused on description of VAT system. There are described the main features of VAT system and reverse charge. I also mentioned the differences between them. I also briefly outline harmonisation of VAT in the EU and fraud regarding the paying VAT. The key point of the second part is analysis of VAT system and reverse charge on cash flow of the illustrative company. |
Keywords: | cash flow; carousel frauds; harmonisation of VAT in the EU; VAT; reverse charge; VAT system |
Information about study
Study programme: | Finance a účetnictví/Finance |
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Type of study programme: | Bakalářský studijní program |
Assigned degree: | Bc. |
Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
Faculty: | Faculty of Finance and Accounting |
Department: | Department of Public Finance |
Information on submission and defense
Date of assignment: | 2. 3. 2017 |
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Date of submission: | 5. 6. 2017 |
Date of defense: | 21. 6. 2017 |
Identifier in the InSIS system: | https://insis.vse.cz/zp/61135/podrobnosti |