The Role of the Value Added Tax on Foodstuffs in the Consumer Basket
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083094" target="_blank" >RIV/61989100:27510/12:86083094 - 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
The Role of the Value Added Tax on Foodstuffs in the Consumer Basket
Original language description
When looking for economic policy instruments in times of economic crisis, even tax instruments are considered, particularly changes (increases) of value added tax rates. Most EU member states have two VAT rates, while foodstuffs and non-alcoholic beverages are included under a reduced rate. If increasing the reduced VAT rate, the significance of the foodstuff or non-alcoholic beverage in the consumer basket, the regression of VAT in these commodities and the significance of the impact on households should be considered. This article tries to point out this issue by analyzing the impacts of changes in VAT rates, or the actual VAT paid by average households in the Czech Republic in the period from 2005 to 2010.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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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
Zemědělská ekonomika
ISSN
0139-570X
e-ISSN
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Volume of the periodical
LVIII/2012
Issue of the periodical within the volume
8
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
387-395
UT code for WoS article
000307992600005
EID of the result in the Scopus database
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