Economic Crisis and the Movement of the Value Added Tax Rates in the European Union Member States

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

Economic Crisis and the Movement of the Value Added Tax Rates in the European Union Member States

Popis výsledku v původním jazyce

Tools of the fiscal policy are also used for the mitigation of the economic crisis effects. The most obvious changes can be observed in the oscillation of value added tax rates. The current legislation only specifies the minimum rates of the reduced andstandard tax rate, which gives the possibility to Member States to change the rates, respectively to increase them. This paper compares the macroeconomic parameters which characterize the economic crisis and changes in VAT rates in 27 European Union Member States in the period of 2008 - 2013. The aim is to examine the dependence between the growth rate of the gross domestic product and public deficits on one hand and the change of VAT rates on the other hand with the use of analytical and statistical methods (static and dynamic model). The tested assumption is the increase of tax rates as an effort to reduce public budget deficits due to the economic crisis.

Název v anglickém jazyce

Economic Crisis and the Movement of the Value Added Tax Rates in the European Union Member States

Popis výsledku anglicky

Tools of the fiscal policy are also used for the mitigation of the economic crisis effects. The most obvious changes can be observed in the oscillation of value added tax rates. The current legislation only specifies the minimum rates of the reduced andstandard tax rate, which gives the possibility to Member States to change the rates, respectively to increase them. This paper compares the macroeconomic parameters which characterize the economic crisis and changes in VAT rates in 27 European Union Member States in the period of 2008 - 2013. The aim is to examine the dependence between the growth rate of the gross domestic product and public deficits on one hand and the change of VAT rates on the other hand with the use of analytical and statistical methods (static and dynamic model). The tested assumption is the increase of tax rates as an effort to reduce public budget deficits due to the economic crisis.

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

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 2nd International Conference on European Integration 2014 - ICEI 2014 : May 15-16, 2014, Ostrava, Czech Republic

ISBN

978-80-248-3388-0

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

684 - 692

Název nakladatele

VŠB-Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

15. 5. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000346144900078