Changes in the VAT burden on expenses of selected households in the Czech Republic (2007–2013)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094228" target="_blank" >RIV/61989100:27510/15:86094228 - isvavai.cz</a>

Výsledek na webu

<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Changes in the VAT burden on expenses of selected households in the Czech Republic (2007–2013)

Popis výsledku v původním jazyce

The Member States of the European Union in the analyzed period 2007-2013 increased several times the rate of value added tax in an effort to consolidate public budgets. Czech Republic is a typical representative of the State which changed VAT rate several times. These changes are naturally 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. Finally, it is important to differentiate households according to their income levels. The aim of this paper 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 and to determine the impact of these changes on the tax burden on selected households by value added tax and finally, confirmation of the hypothesis of VAT regressivity.

Název v anglickém jazyce

Changes in the VAT burden on expenses of selected households in the Czech Republic (2007–2013)

Popis výsledku anglicky

The Member States of the European Union in the analyzed period 2007-2013 increased several times the rate of value added tax in an effort to consolidate public budgets. Czech Republic is a typical representative of the State which changed VAT rate several times. These changes are naturally 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. Finally, it is important to differentiate households according to their income levels. The aim of this paper 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 and to determine the impact of these changes on the tax burden on selected households by value added tax and finally, confirmation of the hypothesis of VAT regressivity.

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

18 Annual International Conference Enterprise and Competitive Environment Conference Proceedings

ISBN

978-80-7509-342-4

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

10

Strana od-do

842-851

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

5. 3. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000380464000092