Distribution of the increased tax burden for agricultural products and food in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00179163" target="_blank" >RIV/62156489:43110/12:00179163 - 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
Distribution of the increased tax burden for agricultural products and food in the Czech Republic
Original language description
Article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in reduced rates of value added tax in the Czech Republic in late 2007 and 2008. At the same time it identifies the size of portion of increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of VAT in the Czech Republic. Possible future changes in this field are considered on the basis of determining the values of the distribution of increased tax burden. It also includes determination of indicator of change in the selling prices of agricultural products and food in the increase in the reduced rate of VAT in the Czech Republic. In 2008 the buyers of agricultural products carried a considerable part of the increased tax burden and food buyers were burdened by significantly more than just an increased tax burden of reduced rate of value added tax. Growth in prices of agricultural products in
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Agricultural Economics-Zemedelska ekonomika
ISSN
0139-570X
e-ISSN
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Volume of the periodical
58
Issue of the periodical within the volume
5
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
239-248
UT code for WoS article
304975800004
EID of the result in the Scopus database
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