The effects of increase VAT rates applied in the EU member states in 2014
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909393" target="_blank" >RIV/62156489:43110/15:43909393 - 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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Alternative languages
Result language
angličtina
Original language name
The effects of increase VAT rates applied in the EU member states in 2014
Original language description
The European Union countries show a clear tendency of the preference of indirect taxes resulting in the increase in rates of the general excise tax, value added tax. Legal burden of the consumption tax is distorted in the economic reality and it leads to its distribution and shift to other entities participating in the market transactions. The primary value of relative distribution of the burden of the seller and buyer are further adjusted for values suggesting that the increase in the tax burden may result in reduction of the sales prices. Furthermore in this text there is realized the conservative approach for determining the minimum values of the shift of the tax burden on the consumers in the form of a strict determination of limits of the distribution of the burden only within the limits amount of the actual tax burden. Identification of the partial shift of the increased tax burden on consumers in the minimum amount of 1/3 is an important result of the carried investigation. I have identified a significant negative correlation between the size of change of the tax burden and the rate of shift of the tax burden.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoc contracts at MENDELU technical and ekonomical research</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-342-4
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
152-160
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 5, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000380464000017