Analýza vývoje příjmů z DPH ve vybraných zemích EU v letech 1995-2012

The main aim of this thesis is the analysis VAT revenues in the Czech Republic , the Slovak Republic and Malta in the period between 1995-2012. For the analysis, I chose the country where the VAT lottery is already put into practice several years (Malta) or starts this year (Slovakia) with the country which has formed a common state with Slovakia (Czech Republic). As a secondary aim of analysis is the VAT lottery and the assessment if this tool can help to higher VAT sellection. Due to the limited availability of data for the period 1993-1994 and due to the fact that VAT has been introduced in Malta since January 1. 1. 1995, for the analysis is selected periods from 1995 to 2012. I chose the topic for the timeliness, because they often talk about the optimal settings of the VAT rate in professional and political circles. They also lead discussions about what's the best way to collect this tax. The so-called VAT lottery thanks discussions become very controversial - increases VAT revenues or increases control only citizens of the state? The theoretical part will include tax theory, the issue of the state budget and gross domestic product. At the beginning of the practical part, there will be described the legislation for VAT and the development of rates in this tax for said countries. Followed by a comparison of the VAT revenues for these countries to the total public revenues and analysis of dependence of growth real GDP to the growth of VAT revenues. The end of the practical part will include an analysis of the VAT lottery, which runs from 2004 in Malta and can therefore analyze the costs and revenues. The practical part will be using data from international databases Eurostat or World bank.