Změny snížené sazby DPH u potravin a jejich dopady na subjekty v ČR

This diploma thesis deals with changes of the reduced value added tax rate on food and their effects on entities in the Czech Republic. The literature overview explains the basic terms in the area of value added tax, and in more details it describes the issue of tax incidence and its consequences. The attention is also concentrated on the food market and on the principles that operate on it. The next part concerns the quantification of the actual development of the reduced value added tax rate and its impact on the distribution of the tax burden. The aim of the diploma thesis is to determine the degree of the tax burden distribution arising due to changes in the reduced VAT rate imposed on food in the Czech Republic within the maximum possible length of the time series between buyers, sellers and manufacturers and to compare these results with theoretical assumptions about the distribution of the tax burden between these entities. The partial objective is to evaluate how the determined distribution of the tax burden affects different groups of consumers