Budget municipal towv Trhové Sviny

Abstract

The thesis is focused on the law amendment regarding vat (value added tax) effective from 1.4.2011. The municipal town Trhové Sviny was used for the analysis. The thesis is divided into two parts ? theoretical and practical. Horizontal and vertical analysis are used for breakdown. The influence of law amendment is showed by practical examples. Finally, there is an evaluation of the law change impact on to the municipal town...as a result, the amendment did not prove influence in 2011 and it also shows changes that could have positive influence on the municipal budget