Distribution of the increased tax burden for agricultural products and food in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00179163" target="_blank" >RIV/62156489:43110/12:00179163 - 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

Distribution of the increased tax burden for agricultural products and food in the Czech Republic

Popis výsledku v původním jazyce

Article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in reduced rates of value added tax in the Czech Republic in late 2007 and 2008. At the same time it identifies the size of portion of increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of VAT in the Czech Republic. Possible future changes in this field are considered on the basis of determining the values of the distribution of increased tax burden. It also includes determination of indicator of change in the selling prices of agricultural products and food in the increase in the reduced rate of VAT in the Czech Republic. In 2008 the buyers of agricultural products carried a considerable part of the increased tax burden and food buyers were burdened by significantly more than just an increased tax burden of reduced rate of value added tax. Growth in prices of agricultural products in

Název v anglickém jazyce

Distribution of the increased tax burden for agricultural products and food in the Czech Republic

Popis výsledku anglicky

Article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in reduced rates of value added tax in the Czech Republic in late 2007 and 2008. At the same time it identifies the size of portion of increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of VAT in the Czech Republic. Possible future changes in this field are considered on the basis of determining the values of the distribution of increased tax burden. It also includes determination of indicator of change in the selling prices of agricultural products and food in the increase in the reduced rate of VAT in the Czech Republic. In 2008 the buyers of agricultural products carried a considerable part of the increased tax burden and food buyers were burdened by significantly more than just an increased tax burden of reduced rate of value added tax. Growth in prices of agricultural products in

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

2012

Kód důvěrnosti údajů

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

Název periodika

Agricultural Economics-Zemedelska ekonomika

ISSN

0139-570X

e-ISSN

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Svazek periodika

58

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

239-248

Kód UT WoS článku

304975800004

EID výsledku v databázi Scopus

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