Vliv změn sazeb DPH na příjmovou stranu státního rozpočtu ČR

This bachelor's thesis discusses all of the legislative changes to the value added tax rates and the impact they have on the national budget revenue of the Czech Republic. The objective of this thesis is to perform a detailed analysis of the individual changes that have been made to the rates, primarily through using the relevant explanatory memoranda to determine the predefined intended impact on the national budget, which is then subsequently compared to the actual situation. Any deviations from the planned values are analysed using, amongst other things, selected macroeconomic indicators. I selected the tax rate as the key factor that has an effect on national budget revenue. I also considered additional aspects that might influence changes in the national budget revenue to a significant degree, in some cases, even more than the tax rate changes. This thesis will provide the reader with a historic overview of all of the legislative changes that have been implemented in relation to the tax rate and the varying impact they have had on the national budget. In addition, this thesis provides information on the predictions for the future.