Economical Crisis - the Risk and Opportunity for Change in VAT Rates

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86076623" target="_blank" >RIV/61989100:27510/10:86076623 - 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
Economical Crisis - the Risk and Opportunity for Change in VAT Rates
Original language description
To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance. Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for theMember States. One of the main characteristics of VAT is its tax rates which - while maintaining specified minimal borders - are in competency of Member States. Paper illustrates the changes in tax rates of individual Member States during the economic crisis and points to the risks and opportunities of this development.
Czech name
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Czech description
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Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Financie a riziko - Zborník z medzinárodnej vedeckej konferencie NHF EU
ISBN
978-80-225-3089-7
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
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Publisher name
Ekonóm
Place of publication
Bratislava
Event location
Bratislava
Event date
Nov 29, 2010
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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