Application of Value Added Tax as a Tool of Economic Policy within the Economic Crisis (2008 ? 2011)
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079368" target="_blank" >RIV/61989100:27510/11:86079368 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Application of Value Added Tax as a Tool of Economic Policy within the Economic Crisis (2008 ? 2011)
Original language description
Paper focuses on development of rates of value added tax in EU Member States within the period of economic crisis. In the field of VAT rates ? while maintaining a minimum limit given ? the Member States retains considerable autonomy and thus a space forconsideration of national interests. 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 the Member States. In the context of the economic crisis, when fiscal interventions of national governments are absorbed by individual economics more perceptively, the current legislative in the area of VAT rates and a relative flexibility in its applying enable to find new opportunities for improving of VAT system performance in EU. This is the reason why value added tax is used as an important instrument of economic policy in the time period observed.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 10th International Conference Liberec Economic Forum 2011
ISBN
978-80-7372-755-0
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
473-480
Publisher name
TU Liberec
Place of publication
Liberec
Event location
Liberec, Ekonomická fakulta, TUL
Event date
Sep 19, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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