Problematika refundace daní a poplatků v mezinárodní dopravě

The main theme of the bachelor thesis is a refund of tax and fees regarding the buying of goods and services in the European Union countries from the view of the Czech transporters with the place of business in the Czech Republic. The aim of this thesis is to document and evaluate current situation of tax refund, in case of detection of imperfections to devise own method of solution to simplify or streamline this issue. Two possible options of this refund with effort to find the reasons for using one of them are also compared. Individual results are achieved by using analysis and comparison of the information, which were obtained from the book and internet sources in the theoretical part of thesis, as well as the information obtained from two questionnaires, which were sent to transporters and specialized companies that offer this refund. The issue of the whole tax refund process with proposals of its improvements is evaluated in final parts based on all these details