Effect of introducing second reduced rate of VAT on consumer purchase behaviour with gluten free food
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F17%3A74049" target="_blank" >RIV/60460709:41110/17:74049 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201765031045" target="_blank" >http://dx.doi.org/10.11118/actaun201765031045</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201765031045" target="_blank" >10.11118/actaun201765031045</a>
Alternative languages
Result language
angličtina
Original language name
Effect of introducing second reduced rate of VAT on consumer purchase behaviour with gluten free food
Original language description
The aim of the paper is to assess the effect of introducing the second reduced rate of VAT of 10% since 1 January 2015 on consumer behaviour when purchasing gluten free food. Monitoring the effect of the VAT rate reduction on selected gluten free food and products was a part of a research focused on gluten free consumer preferences when eating in restaurants (960 respondents were interviewed). Further research which was focused on the effect of the VAT rate reduction and which surveyed the consumer criteria when purchasing gluten free products addressed a total of 160 respondents with a gluten free diet. According to the respondents experience, the introduction of the second reduced VAT rate of 10% has not significantly affected the prices for the final consumers. The reason for that may be the fact that the second reduced VAT rate applies mostly to ingredients used in gluten free production and only a few final products. A large group of coeliacs is not even aware of or has not registered the VAT ch
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2017
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
65
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
1045-1053
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85021843964