Changes in the VAT burden on expenses of selected households in the Czech Republic (2007–2013)

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094228" target="_blank" >RIV/61989100:27510/15:86094228 - isvavai.cz</a>
Result on the web
<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Changes in the VAT burden on expenses of selected households in the Czech Republic (2007–2013)
Original language description
The Member States of the European Union in the analyzed period 2007-2013 increased several times the rate of value added tax in an effort to consolidate public budgets. Czech Republic is a typical representative of the State which changed VAT rate several times. These changes are naturally 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. Finally, it is important to differentiate households according to their income levels. The aim of this paper 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 and to determine the impact of these changes on the tax burden on selected households by value added tax and finally, confirmation of the hypothesis of VAT regressivity.
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

Article name in the collection
18 Annual International Conference Enterprise and Competitive Environment Conference Proceedings
ISBN
978-80-7509-342-4
ISSN
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e-ISSN
neuvedeno
Number of pages
10
Pages from-to
842-851
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 5, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000380464000092

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