Labour-Intensive Services and Changes of Value Added Tax Revenue

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86097451" target="_blank" >RIV/61989100:27510/16:86097451 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.cjournal.cz/files/207.pdf" target="_blank" >http://www.cjournal.cz/files/207.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.7441/joc.2016.01.01" target="_blank" >10.7441/joc.2016.01.01</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Labour-Intensive Services and Changes of Value Added Tax Revenue

Popis výsledku v původním jazyce

VAT rates have gradually become an important tool of the fiscal policy of the EU Member States. The aim of the paper is to quantify an impact on the VAT revenue caused by potential transfer of selected labour intensive services from the standard to the reduced VAT rate in conditions of the Czech Republic. The data used for the analysis were obtained by the questionnaire research, the General Financial Directorate and the Czech Statistical Office. To achieve the objective, the methods of comparison analysis and descriptive statistical methods were used. This change would cause the decrease of the VAT revenue up to 1.6 billion CZK per a year by the categories. On the contrary, it would bring positive effects, especially in business development of those services´ suppliers. Last but not least, it could prevent a price increase during the planned introduction of the e-sales system in the restaurants.

Název v anglickém jazyce

Labour-Intensive Services and Changes of Value Added Tax Revenue

Popis výsledku anglicky

VAT rates have gradually become an important tool of the fiscal policy of the EU Member States. The aim of the paper is to quantify an impact on the VAT revenue caused by potential transfer of selected labour intensive services from the standard to the reduced VAT rate in conditions of the Czech Republic. The data used for the analysis were obtained by the questionnaire research, the General Financial Directorate and the Czech Statistical Office. To achieve the objective, the methods of comparison analysis and descriptive statistical methods were used. This change would cause the decrease of the VAT revenue up to 1.6 billion CZK per a year by the categories. On the contrary, it would bring positive effects, especially in business development of those services´ suppliers. Last but not least, it could prevent a price increase during the planned introduction of the e-sales system in the restaurants.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Journal of Competitiveness

ISSN

1804-171X

e-ISSN

—

Svazek periodika

8

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

14

Strana od-do

5-18

Kód UT WoS článku

000411793600002

EID výsledku v databázi Scopus

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