Economic Crisis and the Movement of the Value Added Tax Rates in the European Union Member States
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86091463" target="_blank" >RIV/61989100:27510/14:86091463 - 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
Economic Crisis and the Movement of the Value Added Tax Rates in the European Union Member States
Original language description
Tools of the fiscal policy are also used for the mitigation of the economic crisis effects. The most obvious changes can be observed in the oscillation of value added tax rates. The current legislation only specifies the minimum rates of the reduced andstandard tax rate, which gives the possibility to Member States to change the rates, respectively to increase them. This paper compares the macroeconomic parameters which characterize the economic crisis and changes in VAT rates in 27 European Union Member States in the period of 2008 - 2013. The aim is to examine the dependence between the growth rate of the gross domestic product and public deficits on one hand and the change of VAT rates on the other hand with the use of analytical and statistical methods (static and dynamic model). The tested assumption is the increase of tax rates as an effort to reduce public budget deficits due to the economic crisis.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
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
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 2nd International Conference on European Integration 2014 - ICEI 2014 : May 15-16, 2014, Ostrava, Czech Republic
ISBN
978-80-248-3388-0
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
684 - 692
Publisher name
VŠB-Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
May 15, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000346144900078