Acta academica karviniensia 2013, 13(2):94-102 | DOI: 10.25142/aak.2013.029

KNOWLEDGE OF CZECH ENTITIES ABOUT THE COMPULSORY REGISTRATION IN THE CASE OF THE VALUE ADDED TAX

Šárka Sobotovičová

Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná, Email:sobotovicova@opf.slu.cz

The realisation of the internal market, globalisation, deregulation and technology change have all combined to create enormous changes in the volume and pattern of trade in services. The proper functioning of the internal market requires the amendment of the common system of value added tax as regards the place of supply of services. These changes have a major impact on entrepreneurs who are not registered for value added tax. The article deals with the awareness of tax payers registration obligations arising in connection with providing and receiving cross border services. Awareness of respondents was examined in the survey. The hypotheses, which were established before the research, had been verified by using statistical method of Chi-square test.

Keywords: cross border service, place of supply, questionnaire, tax registration, a taxable person, the service

JEL classification: C81, H25, K34

Received: April 2, 2012; Accepted: April 16, 2013; Published: June 30, 2013  Show citation