Labour-Intensive Services and Changes of Value Added Tax Revenue
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86097451" target="_blank" >RIV/61989100:27510/16:86097451 - isvavai.cz</a>
Result on the web
<a href="http://www.cjournal.cz/files/207.pdf" target="_blank" >http://www.cjournal.cz/files/207.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.7441/joc.2016.01.01" target="_blank" >10.7441/joc.2016.01.01</a>
Alternative languages
Result language
angličtina
Original language name
Labour-Intensive Services and Changes of Value Added Tax Revenue
Original language description
VAT rates have gradually become an important tool of the fiscal policy of the EU Member States. The aim of the paper is to quantify an impact on the VAT revenue caused by potential transfer of selected labour intensive services from the standard to the reduced VAT rate in conditions of the Czech Republic. The data used for the analysis were obtained by the questionnaire research, the General Financial Directorate and the Czech Statistical Office. To achieve the objective, the methods of comparison analysis and descriptive statistical methods were used. This change would cause the decrease of the VAT revenue up to 1.6 billion CZK per a year by the categories. On the contrary, it would bring positive effects, especially in business development of those services´ suppliers. Last but not least, it could prevent a price increase during the planned introduction of the e-sales system in the restaurants.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of Competitiveness
ISSN
1804-171X
e-ISSN
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Volume of the periodical
8
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
14
Pages from-to
5-18
UT code for WoS article
000411793600002
EID of the result in the Scopus database
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