The effects of increase VAT rates applied in the EU member states in 2014

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909393" target="_blank" >RIV/62156489:43110/15:43909393 - 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

The effects of increase VAT rates applied in the EU member states in 2014

Popis výsledku v původním jazyce

The European Union countries show a clear tendency of the preference of indirect taxes resulting in the increase in rates of the general excise tax, value added tax. Legal burden of the consumption tax is distorted in the economic reality and it leads to its distribution and shift to other entities participating in the market transactions. The primary value of relative distribution of the burden of the seller and buyer are further adjusted for values suggesting that the increase in the tax burden may result in reduction of the sales prices. Furthermore in this text there is realized the conservative approach for determining the minimum values of the shift of the tax burden on the consumers in the form of a strict determination of limits of the distribution of the burden only within the limits amount of the actual tax burden. Identification of the partial shift of the increased tax burden on consumers in the minimum amount of 1/3 is an important result of the carried investigation. I have identified a significant negative correlation between the size of change of the tax burden and the rate of shift of the tax burden.

Název v anglickém jazyce

The effects of increase VAT rates applied in the EU member states in 2014

Popis výsledku anglicky

The European Union countries show a clear tendency of the preference of indirect taxes resulting in the increase in rates of the general excise tax, value added tax. Legal burden of the consumption tax is distorted in the economic reality and it leads to its distribution and shift to other entities participating in the market transactions. The primary value of relative distribution of the burden of the seller and buyer are further adjusted for values suggesting that the increase in the tax burden may result in reduction of the sales prices. Furthermore in this text there is realized the conservative approach for determining the minimum values of the shift of the tax burden on the consumers in the form of a strict determination of limits of the distribution of the burden only within the limits amount of the actual tax burden. Identification of the partial shift of the increased tax burden on consumers in the minimum amount of 1/3 is an important result of the carried investigation. I have identified a significant negative correlation between the size of change of the tax burden and the rate of shift of the tax burden.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoktorské pozice v technických a ekonomických oborech na MENDELU</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Enterprise and Competitive Environment: Conference Proceedings

ISBN

978-80-7509-342-4

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

152-160

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

5. 3. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000380464000017