Trend, Development, Role and Importance of VAT in the EU

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86090536" target="_blank" >RIV/61989100:27510/15:86090536 - 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
Trend, Development, Role and Importance of VAT in the EU
Original language description
Monograph "Trend, Development, Role and Importance of VAT in the EU" explores the phenomenon of value added tax, which was introduced in the 50s of last century in France, during the twenty years it became the only permitted general indirect taxation inthe European Union and in currently (as of 31. 12. 2014) is used in more than 130 countries worldwide. The publication is divided into four chapters and follows the theoretical line application. The first chapter classifies value added tax to the tax system, defines its place in the market economy and is classified into different classifications VAT taxes in terms of various criteria. The second chapter presents in detail the VAT as a general reversing an indirect tax on consumption, pointing to its mechanism, principles and properties. It also deals with the issue of VAT rates. The fundamental and most extensive part of the book - the third chapter - charts the development of value added tax in the countries of the European Union today
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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