Impact of Changes in Value Added Tax on EU Market Participants in 2012

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00212777" target="_blank" >RIV/62156489:43110/13:00212777 - 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
Impact of Changes in Value Added Tax on EU Market Participants in 2012
Original language description
Changes in rates of general excise taxes in the form of value added tax in the European Union countries bring about significant impact on market participants. The original tax burden is modified and to a large extent shifted to buyers in the market. Parameters of such shift may be determined through examination of prices or price indices of goods and services concerned in the European Union countries in 2012. The shifting of tax burden to buyers in the range of 30% to 90% was identified through established procedures. The mean value of such shift reaches 60% of the increased tax burden. An impact of the time factor or the notification effect was not clearly proven. The degree of tax burden shift depends more on the condition of a certain economy than on the type of tax rate. Positive correlation between the rate of change in the tax burden and the degree of shifting such burden to the buyers was established.
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 18th International Conference Theoretical and Practical Aspects of Public Finance 2013
ISBN
978-80-7478-387-6
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
34-45
Publisher name
University of Economics
Place of publication
Prague
Event location
Praha
Event date
Jan 1, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
348877800004

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