Effect of introducing second reduced rate of VAT on consumer purchase behaviour with gluten free food

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F17%3A74049" target="_blank" >RIV/60460709:41110/17:74049 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.11118/actaun201765031045" target="_blank" >http://dx.doi.org/10.11118/actaun201765031045</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201765031045" target="_blank" >10.11118/actaun201765031045</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Effect of introducing second reduced rate of VAT on consumer purchase behaviour with gluten free food

Popis výsledku v původním jazyce

The aim of the paper is to assess the effect of introducing the second reduced rate of VAT of 10% since 1 January 2015 on consumer behaviour when purchasing gluten free food. Monitoring the effect of the VAT rate reduction on selected gluten free food and products was a part of a research focused on gluten free consumer preferences when eating in restaurants (960 respondents were interviewed). Further research which was focused on the effect of the VAT rate reduction and which surveyed the consumer criteria when purchasing gluten free products addressed a total of 160 respondents with a gluten free diet. According to the respondents experience, the introduction of the second reduced VAT rate of 10% has not significantly affected the prices for the final consumers. The reason for that may be the fact that the second reduced VAT rate applies mostly to ingredients used in gluten free production and only a few final products. A large group of coeliacs is not even aware of or has not registered the VAT ch

Název v anglickém jazyce

Effect of introducing second reduced rate of VAT on consumer purchase behaviour with gluten free food

Popis výsledku anglicky

The aim of the paper is to assess the effect of introducing the second reduced rate of VAT of 10% since 1 January 2015 on consumer behaviour when purchasing gluten free food. Monitoring the effect of the VAT rate reduction on selected gluten free food and products was a part of a research focused on gluten free consumer preferences when eating in restaurants (960 respondents were interviewed). Further research which was focused on the effect of the VAT rate reduction and which surveyed the consumer criteria when purchasing gluten free products addressed a total of 160 respondents with a gluten free diet. According to the respondents experience, the introduction of the second reduced VAT rate of 10% has not significantly affected the prices for the final consumers. The reason for that may be the fact that the second reduced VAT rate applies mostly to ingredients used in gluten free production and only a few final products. A large group of coeliacs is not even aware of or has not registered the VAT ch

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

65

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

1045-1053

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85021843964