Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86082137" target="_blank" >RIV/61989100:27510/12:86082137 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
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 labour-intensive services. The level of value added tax rates has a dominant influence on the tax liability of suppliers of these services and subsequently on the amount of available funds that they could use for development of their business. The aim of this paper is a presentation of results of the student grant "Quantification of Impacts of Application of Reduced Value Added Tax Rate to Locally Supplied Serviceson the Suppliers of these Services", which is focused on selected aspects of the "Study on reduced VAT applied to goods and services in the Member States of the European Union" in the conditions of the providers of these services from the Moravian-Sileasian Region. For this paper the methods of regression analysis and analysis of variance - ANOVA were used. The deductive method and method of analysis have also been used.
Czech name
—
Czech description
—
Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
—
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Financial Assets and Investing
ISSN
1804-5081
e-ISSN
—
Volume of the periodical
3
Issue of the periodical within the volume
1/2012
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
20
Pages from-to
21-41
UT code for WoS article
—
EID of the result in the Scopus database
—