Standard or Implicit VAT rate?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00074921" target="_blank" >RIV/00216224:14560/14:00074921 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Standard or Implicit VAT rate?
Original language description
The paper deals with the standard and implicit VAT rates. The VAT is a key tax collection resource, representing an average of 7.7% of GDP. Standard VAT rates may not provide a simple key to defining VAT collection (as % of GDP). The implicit VAT rate, rather than the standard VAT rate, is relevant for defining VAT collection. This paper focuses on whether the VAT rates correlate with the VAT share of GDP revenue, and compares standard and implicit VAT rates to determine which has a stronger correlationto the VAT share of GDP. The aim is to show which rate of VAT (standard or implicit) is better for comparing and gives more complex information for decision. We analysed the data of European Union and the ten-year period from the beginning of 2002 to the end of 2011. The results of the analysis did not provide a clear answer, especially as regards the standard VAT rate. It is not possible to say that there is any definite causality between the standard VAT rate and tax revenues.
Czech name
—
Czech description
—

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 18th International Conference Current Trends in Public Sector Research
ISBN
9788021066113
ISSN
2336-1239
e-ISSN
—
Number of pages
9
Pages from-to
90-98
Publisher name
Masaryk University
Place of publication
Brno
Event location
Šlapanice
Event date
Jan 16, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—

Similar results(10)