VAT as an Indicator of Economic Activity of Regions in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F15%3A%230000227" target="_blank" >RIV/26867184:_____/15:#0000227 - isvavai.cz</a>
Alternative codes found
RIV/61989100:27510/15:86094067
Result on the web
<a href="http://kvf.vse.cz/wp-content/uploads/2015/06/tpavf-2015.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2015/06/tpavf-2015.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
VAT as an Indicator of Economic Activity of Regions in the Czech Republic
Original language description
The paper is focused on an analysis of relationships between GDP, which serves as the indicator of economic activity of particular regions in the Czech Republic, and regional VAT revenues and returns. Firstly, the introduction and literature overview isprovided, including VAT taxation aspects in the Czech Republic. The methodology is based on correlati on analysis (both the Pearson?s and the Spearman?s correlation coefficients), using data from official statistics of the Czech Republic. The main idea of the paper is that VAT in particular regions should give us the picture of economic activity of residents and entrepreneurs in these regions. Based on the results, we can say that VAT revenues indicator and its development can give us information regarding economic activity of particular regions and its development. On the other hand, VAT returns indicator is not suitable for the purposes of economic analysis of particular regions.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 20 th International Conference Theoretical and Practical Aspects of Public Finance 2015
ISBN
978-80-245-2094-0
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
296-301
Publisher name
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Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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