VALUE ADDED TAX WITH EFFECT FROM 1. 1. 2010
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F63468352%3A_____%2F12%3A%230000166" target="_blank" >RIV/63468352:_____/12:#0000166 - 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
VALUE ADDED TAX WITH EFFECT FROM 1. 1. 2010
Original language description
This article describes value added tax as an indirect tax on consumption. There are several analyses of value added taxes. Comparison of this type of indirect tax is described in the first part of this article. There is comparison with this tax type in the EU countries. Second part of this article analyses changes and new legislative methods that deal with value added taxes. The article solves situation with payers of value added taxes and situation with non-payer of value added taxes.
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
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
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
Acta Moraviae Scientific journal for economics, management and informatics of European polytechnic institute, Ltd. in Kunovice
ISSN
1803-7607
e-ISSN
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Volume of the periodical
6
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
7
Pages from-to
151-157
UT code for WoS article
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EID of the result in the Scopus database
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