Value Added Tax Rates and Pricing Policy of the Selected Labour-Intensive Services Suppliers

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86085868" target="_blank" >RIV/61989100:27510/13:86085868 - 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

Value Added Tax Rates and Pricing Policy of the Selected Labour-Intensive Services Suppliers

Popis výsledku v původním jazyce

Based on the results of ?Study on reduced VAT applied to goods and services in the Member States of the European Union? from 2007 there was amended the Council Directive 2006/112/EC of 28 November 2006 on the common system on the value added tax to allowthe Member States application of reduced VAT rates on the locally supplied labour-intensive services without time restriction. The Czech Republic has not used this possibility for most of these services yet. The aim of this paper is to analyse the pricing policy of suppliers of the selected services and way of using available funds that would be created in case of transfer of these services from the standard to the reduced VAT rate in current conditions of the Moravian Silesian region. The data for theanalysis were obtained by an empirical research. Processing of the results and data presentation was carried out by using the descriptive statistical methods. Unlike the conclusions of the above mentioned study, it was found out, that mo

Název v anglickém jazyce

Value Added Tax Rates and Pricing Policy of the Selected Labour-Intensive Services Suppliers

Popis výsledku anglicky

Based on the results of ?Study on reduced VAT applied to goods and services in the Member States of the European Union? from 2007 there was amended the Council Directive 2006/112/EC of 28 November 2006 on the common system on the value added tax to allowthe Member States application of reduced VAT rates on the locally supplied labour-intensive services without time restriction. The Czech Republic has not used this possibility for most of these services yet. The aim of this paper is to analyse the pricing policy of suppliers of the selected services and way of using available funds that would be created in case of transfer of these services from the standard to the reduced VAT rate in current conditions of the Moravian Silesian region. The data for theanalysis were obtained by an empirical research. Processing of the results and data presentation was carried out by using the descriptive statistical methods. Unlike the conclusions of the above mentioned study, it was found out, that mo

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance and the Performance of Firms in Science, Education and Practice : proceedings of the 6th international scientific conference : April 25-26, 2013, Zlín, Czech Republic

ISBN

978-80-7454-246-6

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

610-620

Název nakladatele

Tomas Bata University in Zlín

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

25. 4. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000329435800051