Application of Value Added Tax as a Tool of Economic Policy within the Economic Crisis (2008 ? 2011)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079368" target="_blank" >RIV/61989100:27510/11:86079368 - 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

Application of Value Added Tax as a Tool of Economic Policy within the Economic Crisis (2008 ? 2011)

Popis výsledku v původním jazyce

Paper focuses on development of rates of value added tax in EU Member States within the period of economic crisis. In the field of VAT rates ? while maintaining a minimum limit given ? the Member States retains considerable autonomy and thus a space forconsideration of national interests. 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 the Member States. In the context of the economic crisis, when fiscal interventions of national governments are absorbed by individual economics more perceptively, the current legislative in the area of VAT rates and a relative flexibility in its applying enable to find new opportunities for improving of VAT system performance in EU. This is the reason why value added tax is used as an important instrument of economic policy in the time period observed.

Název v anglickém jazyce

Application of Value Added Tax as a Tool of Economic Policy within the Economic Crisis (2008 ? 2011)

Popis výsledku anglicky

Paper focuses on development of rates of value added tax in EU Member States within the period of economic crisis. In the field of VAT rates ? while maintaining a minimum limit given ? the Member States retains considerable autonomy and thus a space forconsideration of national interests. 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 the Member States. In the context of the economic crisis, when fiscal interventions of national governments are absorbed by individual economics more perceptively, the current legislative in the area of VAT rates and a relative flexibility in its applying enable to find new opportunities for improving of VAT system performance in EU. This is the reason why value added tax is used as an important instrument of economic policy in the time period observed.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: Konvergence systémů US GAAP a IAS/IFRS pro vznik jediného systému finančního výkaznictví s ohledem na úpravu metodických postupů finančních analýz</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>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

Proceedings of the 10th International Conference Liberec Economic Forum 2011

ISBN

978-80-7372-755-0

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

473-480

Název nakladatele

TU Liberec

Místo vydání

Liberec

Místo konání akce

Liberec, Ekonomická fakulta, TUL

Datum konání akce

19. 9. 2011

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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