The performance of the VAT system in the OECD countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002374" target="_blank" >RIV/47813059:19520/13:#0002374 - 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

The performance of the VAT system in the OECD countries

Popis výsledku v původním jazyce

Value added tax is the basic form of consumption tax in all OECD countries except the USA. In each country, there are different approaches to the application of this tax, both in terms of tax rates, exemptions and exceptions, as well as in terms of the status of VAT in the tax mix. The performance of value added tax is monitored with the help of indicators VAT Revenue Ratio which measures countries' ability to optimize revenues from the potential tax base for VAT. This article deals with the performanceof VAT and comparison of selected indicators within the OECD countries and the analysis of their dependence which is determined on the basis of the correlation matrix. According to the analysis findings, the strong correlation between the basic rate oftax and VAT as percentage of total taxation was confirmed, and on the contrary, the correlation between selected indicators and VRR was not found.

Název v anglickém jazyce

The performance of the VAT system in the OECD countries

Popis výsledku anglicky

Value added tax is the basic form of consumption tax in all OECD countries except the USA. In each country, there are different approaches to the application of this tax, both in terms of tax rates, exemptions and exceptions, as well as in terms of the status of VAT in the tax mix. The performance of value added tax is monitored with the help of indicators VAT Revenue Ratio which measures countries' ability to optimize revenues from the potential tax base for VAT. This article deals with the performanceof VAT and comparison of selected indicators within the OECD countries and the analysis of their dependence which is determined on the basis of the correlation matrix. According to the analysis findings, the strong correlation between the basic rate oftax and VAT as percentage of total taxation was confirmed, and on the contrary, the correlation between selected indicators and VRR was not found.

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

O - Projekt operacniho programu

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Sborník a [CD-ROM] XVIII. ročníku mezinárodní odborné konference "Teoretické a praktické aspekty veřejných financí"

ISBN

978-80-245-1929-6

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

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Název nakladatele

Vysoká škola ekonomická v Praze, fakulta financí a účetnictví

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

12. 4. 2013

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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