Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079307" target="_blank" >RIV/61989100:27510/11:86079307 - 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

Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region

Popis výsledku v původním jazyce

This paper deals with a long-debated issue of the application of value added tax rates to the labour-intensive services. This paper contains description of the procedures and methods used in the student grant ?Quantification of Impacts of Application ofReduced Value Added Tax Rate to Locally Supplied Services on the Suppliers of these Services? and presentation of the partial results. The paper contains the calculation of changes of the VAT payer's tax liability in dependence on VAT rates by using regression analysis, namely the Least-Squares Method. Furthermore, using the statistical method - analysis of variance ANOVA - we answer the question of whether the subject of supplied services has an influence on the change of their prices in relation withchange of VAT rates. Also the method of analysis and deductive method have been used for processing of this paper.

Název v anglickém jazyce

Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region

Popis výsledku anglicky

This paper deals with a long-debated issue of the application of value added tax rates to the labour-intensive services. This paper contains description of the procedures and methods used in the student grant ?Quantification of Impacts of Application ofReduced Value Added Tax Rate to Locally Supplied Services on the Suppliers of these Services? and presentation of the partial results. The paper contains the calculation of changes of the VAT payer's tax liability in dependence on VAT rates by using regression analysis, namely the Least-Squares Method. Furthermore, using the statistical method - analysis of variance ANOVA - we answer the question of whether the subject of supplied services has an influence on the change of their prices in relation withchange of VAT rates. Also the method of analysis and deductive method have been used for processing of this paper.

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

2011

Kód důvěrnosti údajů

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

Název statě ve sborníku

3rd International PhD Students Conference - New Economic Challenges

ISBN

978-80-210-5674-9

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

302-312

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

3. 6. 2011

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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