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%2F12%3A86082137" target="_blank" >RIV/61989100:27510/12:86082137 - 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 labour-intensive services. The level of value added tax rates has a dominant influence on the tax liability of suppliers of these services and subsequently on the amount of available funds that they could use for development of their business. The aim of this paper is a presentation of results of the student grant "Quantification of Impacts of Application of Reduced Value Added Tax Rate to Locally Supplied Serviceson the Suppliers of these Services", which is focused on selected aspects of the "Study on reduced VAT applied to goods and services in the Member States of the European Union" in the conditions of the providers of these services from the Moravian-Sileasian Region. For this paper the methods of regression analysis and analysis of variance - ANOVA were used. The deductive method and method of analysis have also been used.

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 labour-intensive services. The level of value added tax rates has a dominant influence on the tax liability of suppliers of these services and subsequently on the amount of available funds that they could use for development of their business. The aim of this paper is a presentation of results of the student grant "Quantification of Impacts of Application of Reduced Value Added Tax Rate to Locally Supplied Serviceson the Suppliers of these Services", which is focused on selected aspects of the "Study on reduced VAT applied to goods and services in the Member States of the European Union" in the conditions of the providers of these services from the Moravian-Sileasian Region. For this paper the methods of regression analysis and analysis of variance - ANOVA were used. The deductive method and method of analysis have also been used.

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

2012

Kód důvěrnosti údajů

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

Název periodika

Financial Assets and Investing

ISSN

1804-5081

e-ISSN

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Svazek periodika

3

Číslo periodika v rámci svazku

1/2012

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

20

Strana od-do

21-41

Kód UT WoS článku

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EID výsledku v databázi Scopus

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