VAT Rates and their Impact on Business and Tax Revenue

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F18%3A%230000345" target="_blank" >RIV/04274644:_____/18:#0000345 - isvavai.cz</a>
Výsledek na webu
<a href="https://www.ersj.eu/dmdocuments/2018_XXI_1_13.pdf" target="_blank" >https://www.ersj.eu/dmdocuments/2018_XXI_1_13.pdf</a>
DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
VAT Rates and their Impact on Business and Tax Revenue
Popis výsledku v původním jazyce
Tax rates have impact on business activity and on the volume of the tax revenue. This relation is generally known as the Laffer curve. In this article data on VAT rates and revenues in the Czech Republic between 2006—2015 are used to estimate the Laffer curve and to find the revenue maximising tax rates. It is shown that the standard rate of VAT in the Czech Republic is behind the revenue maximising rate and that decreasing the rate would help the taxpayer as well as the state budget.
Název v anglickém jazyce
VAT Rates and their Impact on Business and Tax Revenue
Popis výsledku anglicky
Tax rates have impact on business activity and on the volume of the tax revenue. This relation is generally known as the Laffer curve. In this article data on VAT rates and revenues in the Czech Republic between 2006—2015 are used to estimate the Laffer curve and to find the revenue maximising tax rates. It is shown that the standard rate of VAT in the Czech Republic is behind the revenue maximising rate and that decreasing the rate would help the taxpayer as well as the state budget.

Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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