Browsing by Author "Straková, Lenka"
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- ItemDPH v tuzemském a mezinárodním obchodě z pohledu podniku(Technická Univerzita v Liberci, 2012) Straková, Lenka; Demel, JaroslavThis thesis is dealing with explaining the term ?value added tax? and decription of transactions related to this tax in connection with business operations in the Czech Republic, in countries of the European Union and with third countries. First there is a description of the principle, development, implementation and specifics of VAT in the Czech Republic and other selected countries. The major part of the thesis consists of description of the VAT taxation of basic transactions from the supllier and buyer perspective and it is followed by other selected operations that often happen in the business practice of a real company. At the end the specific aspects of the VAT are mentioned which are based on real business practise and which affect the business activities of this real company. The aim of the thesis is to introduce VAT completelly and systematically organize information of the mechanism of VAT taxation from the company point of view so that the thesis can be potentionally used as a metodical support for e.g. businesess newly registered for VAT or companies starting to trade goods beyond the Czech Republic. The result is a comprehensive overview of all relevant information and procedures related to VAT which is beneficial for all enterprises operating with value addend tax.
- ItemDPH v tuzemském a mezinárodním obchodě z pohledu podnikuStraková, Lenka
- ItemSystém zdanění DPH při dovozu výrobku GDP 02 ze třetích zemí na území Evropského společenství(Technická Univerzita v Liberci, 2008) Straková, Lenka; Hojsáková, Denisa