Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010)

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010)

Popis výsledku v původním jazyce

In the period 2007-2012 the Czech Republic increased the rate of value added tax several times in an attempt to consolidate public budgets. These changes in VAT were naturally reflected in household expenditures. During the analyzed period the consumer basket was also several times changed and some commodities were transferred from the lower to the standard rate of VAT. The aim of this paper is, based on the analytic-synthetic methods, to determine how these changes manifested themselves in reference tothe share of commodity consumption included in the standard and reduced VAT rates and to the exempt transactions, and in particular to determine how they affected the VAT burden of the hypothetical household in monetary units.

Název v anglickém jazyce

Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010)

Popis výsledku anglicky

In the period 2007-2012 the Czech Republic increased the rate of value added tax several times in an attempt to consolidate public budgets. These changes in VAT were naturally reflected in household expenditures. During the analyzed period the consumer basket was also several times changed and some commodities were transferred from the lower to the standard rate of VAT. The aim of this paper is, based on the analytic-synthetic methods, to determine how these changes manifested themselves in reference tothe share of commodity consumption included in the standard and reduced VAT rates and to the exempt transactions, and in particular to determine how they affected the VAT burden of the hypothetical household in monetary units.

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

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014

ISBN

978-80-7478-534-4

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

296-305

Název nakladatele

Wolters Kluwer Česká republika

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

11. 4. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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