Development of VAT rates in the Czech Republic and their
harmonisation in the European Union

J 2014

Development of VAT rates in the Czech Republic and their harmonisation in the European Union

PÍCHOVÁ, Romana and Radka VANÍČKOVÁ

Basic information

Original name

Development of VAT rates in the Czech Republic and their harmonisation in the European Union

Name in Czech

Vývoj sazeb DPH v České republice a jejich harmonizace v Evropské unii

Authors

PÍCHOVÁ, Romana and Radka VANÍČKOVÁ

Edition

Journal of Management and Business: Research and Practice, Prešov, University of Presov in Presov, 2014, 1338-0494

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

Institute of Technology and Business in České Budějovice

Keywords (in Czech)

sazby DPH v České republice a v Evropské unii; účtování daně z přidané hodnoty; intrakomunitární plnění

Keywords in English

VAT rates in the Czech Republic and in the European Union; posting of VAT intra-Community transactions

Abstract

ORIG CZ

V originále

The basic principle of value added tax, hereinafter referred to as the sales tax is called. Tax on consumption, when the amount of tax is the difference in price on the input and output when the value added with Roger gross margin. From the 1.1.2013 basic VAT rate is 21 % and the reduced rate of 15 %. At the beginning of the year 2016, the Czech Government plans to a fundamental change in the unification of VAT rates on a single value, and at the rate of 17.5 %. The last edit, but also a number of earlier, unfortunately, are approved under time pressure at the last moment. If traders, business entities do not know the new VAT rate in sufficient time, causing its introduction of chaos, confusion, when carried out the tax and accounting business transactions, which creates a space for possible fraud, misleading conduct.

In Czech

Daň z přidané hodnoty (DPH, daň) je nejdůležitější nepřímou daní a zároveň nejsložitější na propočet z hlediska daňového systému, kdy DPH tvoří nejvýznamnější část daňových příjmů státního rozpočtu ČR. DPH je všeobecná daň ze spotřeby uplatněná na obchodní činnosti zahrnující výrobu a distribuci zboží a poskytování služeb. V názvu daně z přidané hodnoty je obsažen význam zdanění, který se realizuje na každém stupni zdanění přidané hodnoty.

Citovat

PÍCHOVÁ, Romana and Radka VANÍČKOVÁ. Development of VAT rates in the Czech Republic and their harmonisation in the European Union. Journal of Management and Business: Research and Practice. Prešov: University of Presov in Presov, 2014, vol. 6, No 2, p. 22 - 34. ISSN 1338-0494.

@article{26041,
   author = {Píchová, Romana and Vaníčková, Radka},
   article_location = {Prešov},
   article_number = {2},
   keywords = {VAT rates in the Czech Republic and in the European Union; posting of VAT intra-Community transactions},
   language = {eng},
   issn = {1338-0494},
   journal = {Journal of Management and Business: Research and Practice},
   title = {Development of VAT rates in the Czech Republic and their harmonisation in the European Union},
   volume = {6},
   year = {2014}
}

TY  - JOUR
ID  - 26041
AU  - Píchová, Romana - Vaníčková, Radka
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TI  - Development of VAT rates in the Czech Republic and their harmonisation in the European Union
JF  - Journal of Management and Business: Research and Practice
VL  - 6
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PB  - University of Presov in Presov
SN  - 13380494
KW  - VAT rates in the Czech Republic and in the European Union
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N2  - The basic principle of value added tax, hereinafter referred to as the sales tax is called. Tax on consumption, when the amount of tax is the difference in price on the input and output when the value added with Roger gross margin. From the 1.1.2013 basic VAT rate is 21 % and the reduced rate of 15 %. At the beginning of the year 2016, the Czech Government plans to a fundamental change in the unification of VAT rates on a single value, and at the rate of 17.5 %. The last edit, but also a number of earlier, unfortunately, are approved under time pressure at the last moment. If traders, business entities do not know the new VAT rate in sufficient time, causing its introduction of chaos, confusion, when carried out the tax and accounting business transactions, which creates a space for possible fraud, misleading conduct.
ER  -

PÍCHOVÁ, Romana and Radka VANÍČKOVÁ. Development of VAT rates in the Czech Republic and their harmonisation in the European Union. \textit{Journal of Management and Business: Research and Practice}. Prešov: University of Presov in Presov, 2014, vol.~6, No~2, p.~22 - 34. ISSN~1338-0494.

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