Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007-2014)

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094033" target="_blank" >RIV/61989100:27510/15:86094033 - isvavai.cz</a>

Result on the web

<a href="http://www.eaco.eu/wp-content/uploads/2015/09/siroky.pdf" target="_blank" >http://www.eaco.eu/wp-content/uploads/2015/09/siroky.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1515/danb-2015-0012" target="_blank" >10.1515/danb-2015-0012</a>

Result language

angličtina

Original language name

Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007-2014)

Original language description

The Czech Republic is a typical representative of the EU Member State which several times changed VAT rates during the analyzed period 2007-2014 in an effort to consolidate public budget. These changes are reflected in households' spending, which were analyzed by the consumer basket, whose composition is also undergoing changes. Another factor that has an impact on household expenditures is the transfer of commodities between the reduced and standard rate of VAT. Last used factor is the household's differentiation according to their income levels. The aim of this paper is to determine how these changes took effect in the Czech Republic in the share of consumption of commodities included in the standard and reduced VAT rates and in the exempt transactions according to household income groups in the analyzed period 2007-2014 and to determine the impact of these changes on the tax burden on selected households by value added tax and confirmation of the assumption of VAT regressivity. To a

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

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2015

Confidentiality

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

Name of the periodical

DANUBE: Law and Economics Review

ISSN

1804-6746

e-ISSN

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Volume of the periodical

6

Issue of the periodical within the volume

3

Country of publishing house

DE - GERMANY

Number of pages

14

Pages from-to

189-202

UT code for WoS article

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EID of the result in the Scopus database

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