VAT as an Indicator of Economic Activity of Regions in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F15%3A%230000227" target="_blank" >RIV/26867184:_____/15:#0000227 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/61989100:27510/15:86094067

Výsledek na webu

<a href="http://kvf.vse.cz/wp-content/uploads/2015/06/tpavf-2015.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2015/06/tpavf-2015.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

VAT as an Indicator of Economic Activity of Regions in the Czech Republic

Popis výsledku v původním jazyce

The paper is focused on an analysis of relationships between GDP, which serves as the indicator of economic activity of particular regions in the Czech Republic, and regional VAT revenues and returns. Firstly, the introduction and literature overview isprovided, including VAT taxation aspects in the Czech Republic. The methodology is based on correlati on analysis (both the Pearson?s and the Spearman?s correlation coefficients), using data from official statistics of the Czech Republic. The main idea of the paper is that VAT in particular regions should give us the picture of economic activity of residents and entrepreneurs in these regions. Based on the results, we can say that VAT revenues indicator and its development can give us information regarding economic activity of particular regions and its development. On the other hand, VAT returns indicator is not suitable for the purposes of economic analysis of particular regions.

Název v anglickém jazyce

VAT as an Indicator of Economic Activity of Regions in the Czech Republic

Popis výsledku anglicky

The paper is focused on an analysis of relationships between GDP, which serves as the indicator of economic activity of particular regions in the Czech Republic, and regional VAT revenues and returns. Firstly, the introduction and literature overview isprovided, including VAT taxation aspects in the Czech Republic. The methodology is based on correlati on analysis (both the Pearson?s and the Spearman?s correlation coefficients), using data from official statistics of the Czech Republic. The main idea of the paper is that VAT in particular regions should give us the picture of economic activity of residents and entrepreneurs in these regions. Based on the results, we can say that VAT revenues indicator and its development can give us information regarding economic activity of particular regions and its development. On the other hand, VAT returns indicator is not suitable for the purposes of economic analysis of particular regions.

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

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 20 th International Conference Theoretical and Practical Aspects of Public Finance 2015

ISBN

978-80-245-2094-0

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

296-301

Název nakladatele

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Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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