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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

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • 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

  • 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

  • EID of the result in the Scopus database

    2-s2.0-85021843964