About: The performance of the VAT system in the OECD countries

Facets (new session)
Description
Metadata
Settings
- owl:sameAs
- Inference Rule:

About: The performance of the VAT system in the OECD countries Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Value added tax is the basic form of consumption tax in all OECD countries except the USA. In each country, there are different approaches to the application of this tax, both in terms of tax rates, exemptions and exceptions, as well as in terms of the status of VAT in the tax mix. The performance of value added tax is monitored with the help of indicators VAT Revenue Ratio which measures countries' ability to optimize revenues from the potential tax base for VAT. This article deals with the performance of VAT and comparison of selected indicators within the OECD countries and the analysis of their dependence which is determined on the basis of the correlation matrix. According to the analysis findings, the strong correlation between the basic rate of tax and VAT as percentage of total taxation was confirmed, and on the contrary, the correlation between selected indicators and VRR was not found. Value added tax is the basic form of consumption tax in all OECD countries except the USA. In each country, there are different approaches to the application of this tax, both in terms of tax rates, exemptions and exceptions, as well as in terms of the status of VAT in the tax mix. The performance of value added tax is monitored with the help of indicators VAT Revenue Ratio which measures countries' ability to optimize revenues from the potential tax base for VAT. This article deals with the performance of VAT and comparison of selected indicators within the OECD countries and the analysis of their dependence which is determined on the basis of the correlation matrix. According to the analysis findings, the strong correlation between the basic rate of tax and VAT as percentage of total taxation was confirmed, and on the contrary, the correlation between selected indicators and VRR was not found. (en)
Title	The performance of the VAT system in the OECD countries The performance of the VAT system in the OECD countries (en)
skos:prefLabel	The performance of the VAT system in the OECD countries The performance of the VAT system in the OECD countries (en)
skos:notation	RIV/47813059:19520/13:#0002374!RIV14-MSM-19520___
http://linked.open...avai/riv/aktivita	O
http://linked.open...avai/riv/aktivity	O
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Sobotovičová, Šárka Janoušková, Jana
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	95787
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/13:#0002374
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	standard rate; threshold; VAT Revenue Ratio (en)
http://linked.open.../riv/klicoveSlovo	VAT Revenue Ratio threshold standard rate
http://linked.open...ontrolniKodProRIV	[E34C10BCA4D7]
http://linked.open...v/mistoKonaniAkce	Praha
http://linked.open...i/riv/mistoVydani	Praha
http://linked.open...i/riv/nazevZdroje	Sborník a [CD-ROM] XVIII. ročníku mezinárodní odborné konference %22Teoretické a praktické aspekty veřejných financí%22
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	JANOUŠKOVÁ, Jana SOBOTOVIČOVÁ, Šárka
http://linked.open...vavai/riv/typAkce	CST - Celostátní
http://linked.open.../riv/zahajeniAkce	2013-04-12 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Vysoká škola ekonomická v Praze, fakulta financí a účetnictví
https://schema.org/isbn	978-80-245-1929-6
http://localhost/t...ganizacniJednotka	19520

Faceted Search & Find service v1.16.118 as of Jun 21 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 48 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software