Reflection of the change in VAT rates on selected household expenditures in the Czech Republic and the Slovak Republic (2007-2013)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090822" target="_blank" >RIV/61989100:27510/14:86090822 - isvavai.cz</a>

Výsledek na webu

<a href="http://acta.mendelu.cz/pdf/actaun201462061465.pdf" target="_blank" >http://acta.mendelu.cz/pdf/actaun201462061465.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201462061465" target="_blank" >10.11118/actaun201462061465</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Reflection of the change in VAT rates on selected household expenditures in the Czech Republic and the Slovak Republic (2007-2013)

Popis výsledku v původním jazyce

Member States of the European Union in the period of years 2007-2013 increased the rate of value added tax several times in an attempt to consolidate public budgets. While the Czech Republic is a typical representative of country changing VAT rates several times, Slovakia made practically only one change in the VAT rate. On the other hand, the Slovak Republic is a country where the reduced rate is applied only to the minimum of commodities. Changes in VAT are naturally reflected in household expenditures which are analyzed by the consumer basket, whose composition is also a subject of changes. Another factor that has an impact on household spending is swapping commodities between the rates of VAT. The aim of this paper is, based on the analytic-synthetic methods, to determine how are these changes differently manifested in the Czech Republic and the Slovak Republic in reference to the share of commodity consumption included in the standard and reduced VAT rates and to the exempt transa

Název v anglickém jazyce

Reflection of the change in VAT rates on selected household expenditures in the Czech Republic and the Slovak Republic (2007-2013)

Popis výsledku anglicky

Member States of the European Union in the period of years 2007-2013 increased the rate of value added tax several times in an attempt to consolidate public budgets. While the Czech Republic is a typical representative of country changing VAT rates several times, Slovakia made practically only one change in the VAT rate. On the other hand, the Slovak Republic is a country where the reduced rate is applied only to the minimum of commodities. Changes in VAT are naturally reflected in household expenditures which are analyzed by the consumer basket, whose composition is also a subject of changes. Another factor that has an impact on household spending is swapping commodities between the rates of VAT. The aim of this paper is, based on the analytic-synthetic methods, to determine how are these changes differently manifested in the Czech Republic and the Slovak Republic in reference to the share of commodity consumption included in the standard and reduced VAT rates and to the exempt transa

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

2014

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

62

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

1465-1474

Kód UT WoS článku

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EID výsledku v databázi Scopus

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