02896ntm a22005297i 4500 000308892 CZ-PrVSE 20160703160735.0 m d cr n|||||||||| 160703s2016 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Varša, Marcel ISIS:86364 dis Analýza dane z pridanej hodnoty na Slovensku eng Analysis of Value Added Tax in Slovakia / Marcel Varša 2016 ?? s. : digital, PDF soubor Vedoucí práce: Pavel Štěpánek Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Národohospodářská fakulta, 2016 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2016 The aim of this thesis is to analyze the collection of value added tax in Slovakia since its independence in 1993. The main idea is to compare the collection of VAT at the current moment with the selection in the past, because during last couple of years there has been a significant increase in this area. The origin of the increase can be found in changes in legislation as well as introduction of new action plan which should make VAT collection more effective and clear. I will start with an overview of the tax and continue with historical evolution of the tax in the country. In fist part I will present the changes and tools, which came up recently and may stand behind the improvement. In the other part I will compare the collection of the tax in the past and nowadays. I will also evaluate the domestic values with values of other EU countries and look closer on the level of harmonization of the tax in Slovakia and the rest of European Union. Způsob přístupu: Internet hospodářská politika [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas VAT harmonization VAT evolution VAT Value Added Tax Slovakia VAT collection Štěpánek, Pavel ISIS:1600 ths Pikhart, Zdeněk ISIS:80253 opn Vysoká škola ekonomická v Praze. Národohospodářská fakulta kn20010709401 dgg https://isis.vse.cz/zp/55556/podrobnosti VŠKP v InSIS https://isis.vse.cz/zp/55556 Hlavní práce https://isis.vse.cz/zp/55556/posudek/vedouci Hodnocení vedoucího https://isis.vse.cz/zp/55556/posudek/oponent/48516 Oponentura https://isis.vse.cz/zp/55556/podrobnosti dc:identifier NEPOSILAT VSKP vse55556 160701 55556