Value Added Tax Rates Applied at the Restaurant Services

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083123" target="_blank" >RIV/61989100:27510/12:86083123 - 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
Value Added Tax Rates Applied at the Restaurant Services
Original language description
The Czech Republic, unlike lots of Members States of the European Union, does not apply a reduced value added tax rate to the restaurant services. The aim of this paper is to analyze the results of the questionnaire research carried out among suppliers of the restaurant services within the Moravian-Silesian Region by using the mathematical-statistical methods. The results of the research show that most of the suppliers would not decrease prices of their services in case of transferring of these servicesfrom the standard to the reduced value added tax rate. Anyway, the funds created by reducing of their tax liability would be invested mainly to the modernization of the equipment in their premises. The methods of comparison and deduction have also beenused.
Czech name
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the international conferences : Tomas Bata University in Zlin, Czech Republic, September 20-22, 2012 : FAA '12, EPLS '12, RIMA '12, EEETE '12, ABIFA '12, BIHE '12
ISBN
978-1-61804-125-8
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
240-244
Publisher name
WSEAS Press
Place of publication
[Česko]
Event location
Zlín
Event date
Sep 20, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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