Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007-2014)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094033" target="_blank" >RIV/61989100:27510/15:86094033 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.eaco.eu/wp-content/uploads/2015/09/siroky.pdf" target="_blank" >http://www.eaco.eu/wp-content/uploads/2015/09/siroky.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1515/danb-2015-0012" target="_blank" >10.1515/danb-2015-0012</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007-2014)

Popis výsledku v původním jazyce

The Czech Republic is a typical representative of the EU Member State which several times changed VAT rates during the analyzed period 2007-2014 in an effort to consolidate public budget. These changes are reflected in households' spending, which were analyzed by the consumer basket, whose composition is also undergoing changes. Another factor that has an impact on household expenditures is the transfer of commodities between the reduced and standard rate of VAT. Last used factor is the household's differentiation according to their income levels. The aim of this paper is to determine how these changes took effect in the Czech Republic in the share of consumption of commodities included in the standard and reduced VAT rates and in the exempt transactions according to household income groups in the analyzed period 2007-2014 and to determine the impact of these changes on the tax burden on selected households by value added tax and confirmation of the assumption of VAT regressivity. To a

Název v anglickém jazyce

Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007-2014)

Popis výsledku anglicky

The Czech Republic is a typical representative of the EU Member State which several times changed VAT rates during the analyzed period 2007-2014 in an effort to consolidate public budget. These changes are reflected in households' spending, which were analyzed by the consumer basket, whose composition is also undergoing changes. Another factor that has an impact on household expenditures is the transfer of commodities between the reduced and standard rate of VAT. Last used factor is the household's differentiation according to their income levels. The aim of this paper is to determine how these changes took effect in the Czech Republic in the share of consumption of commodities included in the standard and reduced VAT rates and in the exempt transactions according to household income groups in the analyzed period 2007-2014 and to determine the impact of these changes on the tax burden on selected households by value added tax and confirmation of the assumption of VAT regressivity. To a

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

—

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 periodika

DANUBE: Law and Economics Review

ISSN

1804-6746

e-ISSN

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Svazek periodika

6

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

DE - Spolková republika Německo

Počet stran výsledku

14

Strana od-do

189-202

Kód UT WoS článku

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EID výsledku v databázi Scopus

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