Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010)

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090540" target="_blank" >RIV/61989100:27510/14:86090540 - 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
Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010)
Original language description
In the period 2007-2012 the Czech Republic increased the rate of value added tax several times in an attempt to consolidate public budgets. These changes in VAT were naturally reflected in household expenditures. During the analyzed period the consumer basket was also several times changed and some commodities were transferred from the lower to the standard rate of VAT. The aim of this paper is, based on the analytic-synthetic methods, to determine how these changes manifested themselves in reference tothe share of commodity consumption included in the standard and reduced VAT rates and to the exempt transactions, and in particular to determine how they affected the VAT burden of the hypothetical household in monetary units.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014
ISBN
978-80-7478-534-4
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
296-305
Publisher name
Wolters Kluwer Česká republika
Place of publication
Praha
Event location
Praha
Event date
Apr 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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