The performance of the VAT system in the OECD countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002374" target="_blank" >RIV/47813059:19520/13:#0002374 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The performance of the VAT system in the OECD countries
Original language description
Value added tax is the basic form of consumption tax in all OECD countries except the USA. In each country, there are different approaches to the application of this tax, both in terms of tax rates, exemptions and exceptions, as well as in terms of the status of VAT in the tax mix. The performance of value added tax is monitored with the help of indicators VAT Revenue Ratio which measures countries' ability to optimize revenues from the potential tax base for VAT. This article deals with the performanceof VAT and comparison of selected indicators within the OECD countries and the analysis of their dependence which is determined on the basis of the correlation matrix. According to the analysis findings, the strong correlation between the basic rate oftax and VAT as percentage of total taxation was confirmed, and on the contrary, the correlation between selected indicators and VRR was not found.
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Sborník a [CD-ROM] XVIII. ročníku mezinárodní odborné konference "Teoretické a praktické aspekty veřejných financí"
ISBN
978-80-245-1929-6
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
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Publisher name
Vysoká škola ekonomická v Praze, fakulta financí a účetnictví
Place of publication
Praha
Event location
Praha
Event date
Apr 12, 2013
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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