Daň z přidané hodnoty v zemědělském sektoru jednotného trhu Evropské unie

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F07%3A00113861" target="_blank" >RIV/62156489:43110/07:00113861 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Value added tax in the agricultural sector on the European Union internal market

Popis výsledku v původním jazyce

Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by tackling the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has great development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member stats -- Czech Republic, Poland, Romania, Slovakia and Hungary. Based on the EU regulations in the field of value added tax and practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory.

Název v anglickém jazyce

Value added tax in the agricultural sector on the European Union internal market

Popis výsledku anglicky

Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by tackling the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has great development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member stats -- Czech Republic, Poland, Romania, Slovakia and Hungary. Based on the EU regulations in the field of value added tax and practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory.

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

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2007

Kód důvěrnosti údajů

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

Název periodika

European financial and accounting journal

ISSN

1802-2197

e-ISSN

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Svazek periodika

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Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

28

Strana od-do

1-28

Kód UT WoS článku

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EID výsledku v databázi Scopus

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