Variability of VAT rates; presumptions and evidence

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F12%3A00081838" target="_blank" >RIV/00216224:14560/12:00081838 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Variability of VAT rates; presumptions and evidence

Popis výsledku v původním jazyce

Value added tax is harmonized; tax collection mechanism, tax base, the functioning principle, tax rates issues, everything is regulated by Directives, issued by the European Commission, where the most relevant is the Directive 2006/112/ES which regulatesminimum rates, not rate brackets, so the differences in tax rates between Member States still persist. This paper focuses on the differences in standard and reduced VAT rates applied in Member States and the paper will examine variability in VAT rates since the late 70 s until present for Member States EU 6, EU 15 and EU 27. Because of tax harmonization and international trade a decrease in variability can be expected. Nevertheless, EU 27 still includes countries with historical differences in consumption taxes concerning tax rates; this implies, despite the decrease in variation, the coefficient will not approach a zero value and will be higher for EU 27 than for EU 6.

Název v anglickém jazyce

Variability of VAT rates; presumptions and evidence

Popis výsledku anglicky

Value added tax is harmonized; tax collection mechanism, tax base, the functioning principle, tax rates issues, everything is regulated by Directives, issued by the European Commission, where the most relevant is the Directive 2006/112/ES which regulatesminimum rates, not rate brackets, so the differences in tax rates between Member States still persist. This paper focuses on the differences in standard and reduced VAT rates applied in Member States and the paper will examine variability in VAT rates since the late 70 s until present for Member States EU 6, EU 15 and EU 27. Because of tax harmonization and international trade a decrease in variability can be expected. Nevertheless, EU 27 still includes countries with historical differences in consumption taxes concerning tax rates; this implies, despite the decrease in variation, the coefficient will not approach a zero value and will be higher for EU 27 than for EU 6.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 16th International Conference Modern and Current Trends in the Public Sector Research

ISBN

9788021058224

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

137-145

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Šlapanice

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000319634100014