Value added tax rates applied to labour-intensive services and impact of their changes on the VAT revenue

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86093534" target="_blank" >RIV/61989100:27510/15:86093534 - isvavai.cz</a>

Výsledek na webu

<a href="http://ufu.utb.cz/konference/sbornik2015.pdf" target="_blank" >http://ufu.utb.cz/konference/sbornik2015.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Value added tax rates applied to labour-intensive services and impact of their changes on the VAT revenue

Popis výsledku v původním jazyce

VAT rates changes, especially an application of reduced rates to labour-intensive services (restaurant and catering services, hairdressing services, minor repairing of shoes and leather goods and minor repairing of bicycles) in the European Union and the Czech Republic is a long term discussed topic. The aim of the paper is quantification of an assumed impact of potential transfer of selected services from the standard to the reduced VAT rate on the VAT revenue in conditions of Moravian-Silesian Region of the Czech Republic. The data for the analysis were obtained by the questionnaire research that was carried out among suppliers of these services, the General Financial Directorate and the Czech Statistical Office. While processing the paper there were used mainly the methods of comparison analysis and descriptive statistical methods. On the one hand, it was found by the analysis that this possible legislative change would lead to the drop of the VAT revenue up to 85 million CZK per a year, depending on the category of the services. On the other hand, it would bring positive aspects, especially an increasing of investment in business development by suppliers of those services. Last but not least, it could prevent price increasing during the planned introduction of the cash transactions fiscalization in the restaurants.

Název v anglickém jazyce

Value added tax rates applied to labour-intensive services and impact of their changes on the VAT revenue

Popis výsledku anglicky

VAT rates changes, especially an application of reduced rates to labour-intensive services (restaurant and catering services, hairdressing services, minor repairing of shoes and leather goods and minor repairing of bicycles) in the European Union and the Czech Republic is a long term discussed topic. The aim of the paper is quantification of an assumed impact of potential transfer of selected services from the standard to the reduced VAT rate on the VAT revenue in conditions of Moravian-Silesian Region of the Czech Republic. The data for the analysis were obtained by the questionnaire research that was carried out among suppliers of these services, the General Financial Directorate and the Czech Statistical Office. While processing the paper there were used mainly the methods of comparison analysis and descriptive statistical methods. On the one hand, it was found by the analysis that this possible legislative change would lead to the drop of the VAT revenue up to 85 million CZK per a year, depending on the category of the services. On the other hand, it would bring positive aspects, especially an increasing of investment in business development by suppliers of those services. Last but not least, it could prevent price increasing during the planned introduction of the cash transactions fiscalization in the restaurants.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance and Performance of Firms in Science, Education and Practice : proceedings of the 7th International Scientific Conference : April 23-24, 2015, Zlín, Czech Republic

ISBN

978-80-7454-482-8

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

16

Strana od-do

779-794

Název nakladatele

Tomas Bata University in Zlín

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

23. 4. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000374107300061