The effects of increased 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%2F16%3A43910610" target="_blank" >RIV/62156489:43110/16:43910610 - isvavai.cz</a>
Result on the web
<a href="http://www.akademiai.com/toc/204/38/3" target="_blank" >http://www.akademiai.com/toc/204/38/3</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1556/204.2016.38.3.3" target="_blank" >10.1556/204.2016.38.3.3</a>
Alternative languages
Result language
angličtina
Original language name
The effects of increased VAT rates applied in the EU member states in 2014
Original language description
The European Union countries tend to strongly prefer indirect taxes. This tendency results in the increase of the value added tax rate. In the economic reality, the legal burden of the consumption tax is distorted and it consequently leads to distribution and shift to other entities participating in market transactions. The aim of the paper is twofold. First, to determine the primary value of the relative distribution of the burden on the seller and the buyer. Second, to adjust it for those values which suggest that the increase in the tax burden may result in a reduction in sales prices. Furthermore, the paper aims to follow the conservative approach for determining the minimum values of the shift of the tax burden onto the consumer. The strict determination of the limits of burden distribution is presented within the limits of the actual tax burden. Finally, the partial shift of the increased tax burden onto consumers in the minimum amount of 1/3 is identified together with a significant negative correlation between the size of change of the tax burden and the rate of shift of the tax burden. (C) 2016 Akadémiai Kiadó, Budapest.
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
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
Society and Economy
ISSN
1588-9726
e-ISSN
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Volume of the periodical
38
Issue of the periodical within the volume
3
Country of publishing house
HU - HUNGARY
Number of pages
10
Pages from-to
331-340
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-84986232210