Hypotheses Testing of Impacts of Reduced VAT Rates Application on Locally Supplied Services on their Providers in Accordance with the European Union Law

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86080250" target="_blank" >RIV/61989100:27510/11:86080250 - 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
Hypotheses Testing of Impacts of Reduced VAT Rates Application on Locally Supplied Services on their Providers in Accordance with the European Union Law
Original language description
Most of Member States, in contrast to the Czech Republic, have implemented the option of application of reduced VAT rates in the labour-intensive services into their legislation. This paper contains a hypothesis testing that is based on the assumption that the transfer of labour-intensive services from the standard to the reduced VAT rate would lead to reduction of tax liability of the suppliers of these services from the Moravian-Silesian Region. By reducing the tax liability these taxpayers would gainfree funds that could be used for the development of their business. The providers of these locally supplied services are moreover supposed to decrease the average prices of their services and this could cause the consequent increase of demand and leadto subsequent growth of sales, increase number of job positions or growth of wages of existing staff too. The stated hypotheses will be accepted or rejected by application of selected methods of statistical induction: t-test, F-test and Z
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

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