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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

  • DOI - Digital Object Identifier

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

  • 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

    Zemědělská ekonomika

  • ISSN

    0139-570X

  • e-ISSN

  • 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