Reflection of the change in VAT rates on selected household expenditures in the Czech Republic and the Slovak Republic (2007-2013)

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090822" target="_blank" >RIV/61989100:27510/14:86090822 - isvavai.cz</a>

Result on the web

<a href="http://acta.mendelu.cz/pdf/actaun201462061465.pdf" target="_blank" >http://acta.mendelu.cz/pdf/actaun201462061465.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201462061465" target="_blank" >10.11118/actaun201462061465</a>

Result language

angličtina

Original language name

Reflection of the change in VAT rates on selected household expenditures in the Czech Republic and the Slovak Republic (2007-2013)

Original language description

Member States of the European Union in the period of years 2007-2013 increased the rate of value added tax several times in an attempt to consolidate public budgets. While the Czech Republic is a typical representative of country changing VAT rates several times, Slovakia made practically only one change in the VAT rate. On the other hand, the Slovak Republic is a country where the reduced rate is applied only to the minimum of commodities. Changes in VAT are naturally reflected in household expenditures which are analyzed by the consumer basket, whose composition is also a subject of changes. Another factor that has an impact on household spending is swapping commodities between the rates of VAT. The aim of this paper is, based on the analytic-synthetic methods, to determine how are these changes differently manifested in the Czech Republic and the Slovak Republic in reference to the share of commodity consumption included in the standard and reduced VAT rates and to the exempt transa

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2014

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

62

Issue of the periodical within the volume

6

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

1465-1474

UT code for WoS article

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EID of the result in the Scopus database

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