Hypotheses Testing of Impacts of Reduced VAT Rates Application on Locally Supplied Services on their Providers in Accordance with the European Union Law

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86080250" target="_blank" >RIV/61989100:27510/11:86080250 - 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

Hypotheses Testing of Impacts of Reduced VAT Rates Application on Locally Supplied Services on their Providers in Accordance with the European Union Law

Popis výsledku v původním jazyce

Most of Member States, in contrast to the Czech Republic, have implemented the option of application of reduced VAT rates in the labour-intensive services into their legislation. This paper contains a hypothesis testing that is based on the assumption that the transfer of labour-intensive services from the standard to the reduced VAT rate would lead to reduction of tax liability of the suppliers of these services from the Moravian-Silesian Region. By reducing the tax liability these taxpayers would gainfree funds that could be used for the development of their business. The providers of these locally supplied services are moreover supposed to decrease the average prices of their services and this could cause the consequent increase of demand and leadto subsequent growth of sales, increase number of job positions or growth of wages of existing staff too. The stated hypotheses will be accepted or rejected by application of selected methods of statistical induction: t-test, F-test and Z

Název v anglickém jazyce

Hypotheses Testing of Impacts of Reduced VAT Rates Application on Locally Supplied Services on their Providers in Accordance with the European Union Law

Popis výsledku anglicky

Most of Member States, in contrast to the Czech Republic, have implemented the option of application of reduced VAT rates in the labour-intensive services into their legislation. This paper contains a hypothesis testing that is based on the assumption that the transfer of labour-intensive services from the standard to the reduced VAT rate would lead to reduction of tax liability of the suppliers of these services from the Moravian-Silesian Region. By reducing the tax liability these taxpayers would gainfree funds that could be used for the development of their business. The providers of these locally supplied services are moreover supposed to decrease the average prices of their services and this could cause the consequent increase of demand and leadto subsequent growth of sales, increase number of job positions or growth of wages of existing staff too. The stated hypotheses will be accepted or rejected by application of selected methods of statistical induction: t-test, F-test and Z

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

Lessons Learned from the Financial Crisis

ISBN

978-80-7248-708-0

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

520-530

Název nakladatele

Slezská univerzita v Opavě, OPF Karviná

Místo vydání

Karviná

Místo konání akce

Ostrava

Datum konání akce

12. 10. 2011

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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