The Price Elasticity of the Demand on Selected Types of Commodities and Its Influence on the Value Added Tax Collection

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F17%3A50005148" target="_blank" >RIV/62690094:18450/17:50005148 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1007/978-3-319-46319-3_11" target="_blank" >http://dx.doi.org/10.1007/978-3-319-46319-3_11</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/978-3-319-46319-3_11" target="_blank" >10.1007/978-3-319-46319-3_11</a>

Result language
angličtina
Original language name
The Price Elasticity of the Demand on Selected Types of Commodities and Its Influence on the Value Added Tax Collection
Original language description
Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. This article is focused on important part of current tax theory and tax policy which explains tax incidence as a phenomenon following the taxes from the very beginning. This article is focused on the qualitative analysis where the factors of tax incidence are to find, due to the opinions of the respondents of the questionnaire. The important role for the responses assessment and drawing of the conclusions has the level of economic, precisely tax literacy among the respondents. The analysis of this literacy is second important part of this article. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their scope according the different groups of inhabitants. This article also deals with value added tax as the most important indirect tax and its position in tax system of the Czech Republic, while the too high rates of this tax are considered as significant problems among the respondents of analysed questionnaire.
Czech name
—
Czech description
—

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Country experiences in economic development, management and entrepreneurship
ISBN
978-3-319-46318-6
ISSN
2364-5067
e-ISSN
neuvedeno
Number of pages
23
Pages from-to
187-209
Publisher name
Springer
Place of publication
Cham
Event location
Venice
Event date
Oct 15, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000401101000011

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