Impact of Changes in Value Added Tax on EU Market Participants in 2012

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Impact of Changes in Value Added Tax on EU Market Participants in 2012

Popis výsledku v původním jazyce

Changes in rates of general excise taxes in the form of value added tax in the European Union countries bring about significant impact on market participants. The original tax burden is modified and to a large extent shifted to buyers in the market. Parameters of such shift may be determined through examination of prices or price indices of goods and services concerned in the European Union countries in 2012. The shifting of tax burden to buyers in the range of 30% to 90% was identified through established procedures. The mean value of such shift reaches 60% of the increased tax burden. An impact of the time factor or the notification effect was not clearly proven. The degree of tax burden shift depends more on the condition of a certain economy than on the type of tax rate. Positive correlation between the rate of change in the tax burden and the degree of shifting such burden to the buyers was established.

Název v anglickém jazyce

Impact of Changes in Value Added Tax on EU Market Participants in 2012

Popis výsledku anglicky

Changes in rates of general excise taxes in the form of value added tax in the European Union countries bring about significant impact on market participants. The original tax burden is modified and to a large extent shifted to buyers in the market. Parameters of such shift may be determined through examination of prices or price indices of goods and services concerned in the European Union countries in 2012. The shifting of tax burden to buyers in the range of 30% to 90% was identified through established procedures. The mean value of such shift reaches 60% of the increased tax burden. An impact of the time factor or the notification effect was not clearly proven. The degree of tax burden shift depends more on the condition of a certain economy than on the type of tax rate. Positive correlation between the rate of change in the tax burden and the degree of shifting such burden to the buyers was established.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 18th International Conference Theoretical and Practical Aspects of Public Finance 2013

ISBN

978-80-7478-387-6

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

34-45

Název nakladatele

University of Economics

Místo vydání

Prague

Místo konání akce

Praha

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

348877800004