Value Adedd Tax Optimization in a Selected Company

The diploma thesis deals with the value added tax in the company. An important area in the company is the optimization of value added tax, leading to a legal reduction of its tax liability. Tax optimization is the main aim of this thesis. The effort is to approach the issue of this tax with an insight into the activities connected with it directly to the selected organization. This organization is a South Bohemian company whose main activity is production for the processing industry. The thesis focuses on record keeping of invoices, associated with this tax. Further, the study describes the tax codes, which are an integral part of compiling tax statements. The issues of customs and exchange rates are also not forgotten. At the end of the thesis, there is an analysis of these tax statements and proposals aimed at optimizing the value added tax. The last chapter of the thesis is devoted to carousel frauds, which are among the most sophisticated tax frauds in the VAT field