VAT Rates and their Impact on Business and Tax Revenue

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F18%3A%230000345" target="_blank" >RIV/04274644:_____/18:#0000345 - isvavai.cz</a>

Result on the web

<a href="https://www.ersj.eu/dmdocuments/2018_XXI_1_13.pdf" target="_blank" >https://www.ersj.eu/dmdocuments/2018_XXI_1_13.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

VAT Rates and their Impact on Business and Tax Revenue

Original language description

Tax rates have impact on business activity and on the volume of the tax revenue. This relation is generally known as the Laffer curve. In this article data on VAT rates and revenues in the Czech Republic between 2006—2015 are used to estimate the Laffer curve and to find the revenue maximising tax rates. It is shown that the standard rate of VAT in the Czech Republic is behind the revenue maximising rate and that decreasing the rate would help the taxpayer as well as the state budget.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50202 - Applied Economics, Econometrics

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

European Research Studies Journal

ISSN

1108-2976

e-ISSN

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Volume of the periodical

21

Issue of the periodical within the volume

1

Country of publishing house

GR - GREECE

Number of pages

9

Pages from-to

144-152

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85045982238