Impact of Reduced VAT Rate on the Behavior of the Labour Intensive Services Suppliers
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86085925" target="_blank" >RIV/61989100:27510/13:86085925 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Impact of Reduced VAT Rate on the Behavior of the Labour Intensive Services Suppliers
Popis výsledku v původním jazyce
The paper is focused on the analysis of the impact of the potential transfer of the certain labour intensive services (restaurant and catering services, hairdressing services, minor repairing of shoes and leather goods and minor repairing of bicycles) from the standard to the reduced VAT rate on the behavior of these services suppliers in the current conditions of the Czech Republic. The data for the analysis were obtained by the questionnaire research. Analyzed are for example these relations: changesof VAT liability, trade margin, average price decrease, demand, location of the business, scope of the business, number of employees, use of potential free funds that could be created due to this possible legislative change. Following methods of the descriptive statistics, correlation and regression analysis, ANOVA (Analysis of Variance), chi-square test of independence were used. The data were mainly evaluated by the SPSS software
Název v anglickém jazyce
Impact of Reduced VAT Rate on the Behavior of the Labour Intensive Services Suppliers
Popis výsledku anglicky
The paper is focused on the analysis of the impact of the potential transfer of the certain labour intensive services (restaurant and catering services, hairdressing services, minor repairing of shoes and leather goods and minor repairing of bicycles) from the standard to the reduced VAT rate on the behavior of these services suppliers in the current conditions of the Czech Republic. The data for the analysis were obtained by the questionnaire research. Analyzed are for example these relations: changesof VAT liability, trade margin, average price decrease, demand, location of the business, scope of the business, number of employees, use of potential free funds that could be created due to this possible legislative change. Following methods of the descriptive statistics, correlation and regression analysis, ANOVA (Analysis of Variance), chi-square test of independence were used. The data were mainly evaluated by the SPSS software
Klasifikace
Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2013
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
INTERNATIONAL JOURNAL OF MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES
ISSN
1998-0140
e-ISSN
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Svazek periodika
7
Číslo periodika v rámci svazku
7
Stát vydavatele periodika
US - Spojené státy americké
Počet stran výsledku
11
Strana od-do
508-518
Kód UT WoS článku
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EID výsledku v databázi Scopus
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