Impact of Reduced VAT Rate on the Behavior of the Labour Intensive Services Suppliers
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86085925" target="_blank" >RIV/61989100:27510/13:86085925 - 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
Impact of Reduced VAT Rate on the Behavior of the Labour Intensive Services Suppliers
Original language description
The paper is focused on the analysis of the impact of the potential transfer of the certain labour intensive services (restaurant and catering services, hairdressing services, minor repairing of shoes and leather goods and minor repairing of bicycles) from the standard to the reduced VAT rate on the behavior of these services suppliers in the current conditions of the Czech Republic. The data for the analysis were obtained by the questionnaire research. Analyzed are for example these relations: changesof VAT liability, trade margin, average price decrease, demand, location of the business, scope of the business, number of employees, use of potential free funds that could be created due to this possible legislative change. Following methods of the descriptive statistics, correlation and regression analysis, ANOVA (Analysis of Variance), chi-square test of independence were used. The data were mainly evaluated by the SPSS software
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
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
INTERNATIONAL JOURNAL OF MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES
ISSN
1998-0140
e-ISSN
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Volume of the periodical
7
Issue of the periodical within the volume
7
Country of publishing house
US - UNITED STATES
Number of pages
11
Pages from-to
508-518
UT code for WoS article
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EID of the result in the Scopus database
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