Economical Crisis - the Risk and Opportunity for Change in VAT Rates

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86076623" target="_blank" >RIV/61989100:27510/10:86076623 - 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

Economical Crisis - the Risk and Opportunity for Change in VAT Rates

Popis výsledku v původním jazyce

To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance. Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for theMember States. One of the main characteristics of VAT is its tax rates which - while maintaining specified minimal borders - are in competency of Member States. Paper illustrates the changes in tax rates of individual Member States during the economic crisis and points to the risks and opportunities of this development.

Název v anglickém jazyce

Economical Crisis - the Risk and Opportunity for Change in VAT Rates

Popis výsledku anglicky

To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance. Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for theMember States. One of the main characteristics of VAT is its tax rates which - while maintaining specified minimal borders - are in competency of Member States. Paper illustrates the changes in tax rates of individual Member States during the economic crisis and points to the risks and opportunities of this development.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název statě ve sborníku

Financie a riziko - Zborník z medzinárodnej vedeckej konferencie NHF EU

ISBN

978-80-225-3089-7

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

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Název nakladatele

Ekonóm

Místo vydání

Bratislava

Místo konání akce

Bratislava

Datum konání akce

29. 11. 2010

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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