The Issue Of Threshold Limit Value For VAT Registration In The Czech Republic In The Context Of The Current Legislative Regulation In The EU

摘要

Value Added Tax directive sets the threshold limit value for VAT registration. Most of the EU member states, including the Czech Republic, have negotiated an exception in order to set the threshold limit value higher. The threshold limit value is optimal if the costs and benefits of marginal changes are in balance. When comparing the optimal and actual threshold it was found that despite the number of exceptions, the actual value is lower in most member states. Based on the correlation, it has been shown that there is a strong relationship between the threshold and the tax revenue in the Czech Republic.