Value Added Tax Rates and Pricing Policy of the Selected Labour-Intensive Services Suppliers

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86085868" target="_blank" >RIV/61989100:27510/13:86085868 - 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 and Pricing Policy of the Selected Labour-Intensive Services Suppliers
Original language description
Based on the results of ?Study on reduced VAT applied to goods and services in the Member States of the European Union? from 2007 there was amended the Council Directive 2006/112/EC of 28 November 2006 on the common system on the value added tax to allowthe Member States application of reduced VAT rates on the locally supplied labour-intensive services without time restriction. The Czech Republic has not used this possibility for most of these services yet. The aim of this paper is to analyse the pricing policy of suppliers of the selected services and way of using available funds that would be created in case of transfer of these services from the standard to the reduced VAT rate in current conditions of the Moravian Silesian region. The data for theanalysis were obtained by an empirical research. Processing of the results and data presentation was carried out by using the descriptive statistical methods. Unlike the conclusions of the above mentioned study, it was found out, that mo
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and the Performance of Firms in Science, Education and Practice : proceedings of the 6th international scientific conference : April 25-26, 2013, Zlín, Czech Republic
ISBN
978-80-7454-246-6
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
610-620
Publisher name
Tomas Bata University in Zlín
Place of publication
Zlín
Event location
Zlín
Event date
Apr 25, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000329435800051

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