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  • Objective of research study was to analyze the current situation in the transfer tax obligation due to of value added tax. The final objective of this study was verification of hypothesis one and an impact assessment changes to the law VAT on economic subjects, whose economic activities are included in categories CZ-NACE 41-43. The first chapter focuses on the analysis of the theoretical framework and changes in the transfer tax obligation due to of value added tax in the Czech Republic, the Law VAT No. 235/2004 Coll. The following chapter presents data and research results in this area with a specific focus on small and medium enterprises in Czech Republic.
  • Objective of research study was to analyze the current situation in the transfer tax obligation due to of value added tax. The final objective of this study was verification of hypothesis one and an impact assessment changes to the law VAT on economic subjects, whose economic activities are included in categories CZ-NACE 41-43. The first chapter focuses on the analysis of the theoretical framework and changes in the transfer tax obligation due to of value added tax in the Czech Republic, the Law VAT No. 235/2004 Coll. The following chapter presents data and research results in this area with a specific focus on small and medium enterprises in Czech Republic. (en)
Title
  • The Problem of Transfer Tax Obligation of Value Added Tax in the Czech Republic - Case Study
  • The Problem of Transfer Tax Obligation of Value Added Tax in the Czech Republic - Case Study (en)
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  • The Problem of Transfer Tax Obligation of Value Added Tax in the Czech Republic - Case Study
  • The Problem of Transfer Tax Obligation of Value Added Tax in the Czech Republic - Case Study (en)
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  • RIV/49777513:23510/13:43919265!RIV14-MSM-23510___
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  • 99699
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  • RIV/49777513:23510/13:43919265
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  • Transfer tax obligation, Value added tax, Cash-flow (en)
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  • [02A858AE61A1]
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  • Chania, Greece
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  • Recent Researches in Applied Economics & Management. Business Administration and Financial Management - Volume 1
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  • Lukeš, Jan
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issn
  • 2227-460X
number of pages
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  • WSEAS Press
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  • 978-960-474-323-0
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  • 23510
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