Changes in VAT rates during the economic crisis

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079360" target="_blank" >RIV/61989100:27510/11:86079360 - 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

Changes in VAT rates during the economic crisis

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 are ? while maintaining specified minimal borders ? in competency of Member States. Paper illustrates and evaluates the changes in tax rates of individual Member States during the economic crisis and points to their context and consequences.

Název v anglickém jazyce

Changes in VAT rates during the economic crisis

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 are ? while maintaining specified minimal borders ? in competency of Member States. Paper illustrates and evaluates the changes in tax rates of individual Member States during the economic crisis and points to their context and consequences.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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 periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

LIX

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

339-346

Kód UT WoS článku

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EID výsledku v databázi Scopus

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