Impact of standard rate of VAT on tax mix in EU 27
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F12%3A00061956" target="_blank" >RIV/00216224:14560/12:00061956 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Impact of standard rate of VAT on tax mix in EU 27
Original language description
The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so asto answer the question: ?Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?? The paper examines this issue using data EU member countries, especially EU 27, in years 1995?2010.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta universitatis agriculturae et silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
60
Issue of the periodical within the volume
7
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
369-378
UT code for WoS article
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EID of the result in the Scopus database
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