The effects of increased 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%2F16%3A43910610" target="_blank" >RIV/62156489:43110/16:43910610 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.akademiai.com/toc/204/38/3" target="_blank" >http://www.akademiai.com/toc/204/38/3</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1556/204.2016.38.3.3" target="_blank" >10.1556/204.2016.38.3.3</a>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

The European Union countries tend to strongly prefer indirect taxes. This tendency results in the increase of the value added tax rate. In the economic reality, the legal burden of the consumption tax is distorted and it consequently leads to distribution and shift to other entities participating in market transactions. The aim of the paper is twofold. First, to determine the primary value of the relative distribution of the burden on the seller and the buyer. Second, to adjust it for those values which suggest that the increase in the tax burden may result in a reduction in sales prices. Furthermore, the paper aims to follow the conservative approach for determining the minimum values of the shift of the tax burden onto the consumer. The strict determination of the limits of burden distribution is presented within the limits of the actual tax burden. Finally, the partial shift of the increased tax burden onto consumers in the minimum amount of 1/3 is identified together with a significant negative correlation between the size of change of the tax burden and the rate of shift of the tax burden. (C) 2016 Akadémiai Kiadó, Budapest.

Název v anglickém jazyce

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

Popis výsledku anglicky

The European Union countries tend to strongly prefer indirect taxes. This tendency results in the increase of the value added tax rate. In the economic reality, the legal burden of the consumption tax is distorted and it consequently leads to distribution and shift to other entities participating in market transactions. The aim of the paper is twofold. First, to determine the primary value of the relative distribution of the burden on the seller and the buyer. Second, to adjust it for those values which suggest that the increase in the tax burden may result in a reduction in sales prices. Furthermore, the paper aims to follow the conservative approach for determining the minimum values of the shift of the tax burden onto the consumer. The strict determination of the limits of burden distribution is presented within the limits of the actual tax burden. Finally, the partial shift of the increased tax burden onto consumers in the minimum amount of 1/3 is identified together with a significant negative correlation between the size of change of the tax burden and the rate of shift of the tax burden. (C) 2016 Akadémiai Kiadó, Budapest.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

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

Society and Economy

ISSN

1588-9726

e-ISSN

—

Svazek periodika

38

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

10

Strana od-do

331-340

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-84986232210