Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079307" target="_blank" >RIV/61989100:27510/11:86079307 - 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
Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region
Original language description
This paper deals with a long-debated issue of the application of value added tax rates to the labour-intensive services. This paper contains description of the procedures and methods used in the student grant ?Quantification of Impacts of Application ofReduced Value Added Tax Rate to Locally Supplied Services on the Suppliers of these Services? and presentation of the partial results. The paper contains the calculation of changes of the VAT payer's tax liability in dependence on VAT rates by using regression analysis, namely the Least-Squares Method. Furthermore, using the statistical method - analysis of variance ANOVA - we answer the question of whether the subject of supplied services has an influence on the change of their prices in relation withchange of VAT rates. Also the method of analysis and deductive method have been used for processing of this paper.
Czech name
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Czech description
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
3rd International PhD Students Conference - New Economic Challenges
ISBN
978-80-210-5674-9
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
302-312
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jun 3, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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