About: THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU

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

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Value Added Tax directive sets the threshold limit value for VAT registration. Most of the EU member states, including the Czech Republic, have negotiated an exception in order to set the threshold limit value higher. The threshold limit value is optimal if the costs and benefits of marginal changes are in balance. When comparing the optimal and actual threshold it was found that despite the number of exceptions, the actual value is lower in most member states. Based on the correlation, it has been shown that there is a strong relationship between the threshold and the tax revenue in the Czech Republic. Value Added Tax directive sets the threshold limit value for VAT registration. Most of the EU member states, including the Czech Republic, have negotiated an exception in order to set the threshold limit value higher. The threshold limit value is optimal if the costs and benefits of marginal changes are in balance. When comparing the optimal and actual threshold it was found that despite the number of exceptions, the actual value is lower in most member states. Based on the correlation, it has been shown that there is a strong relationship between the threshold and the tax revenue in the Czech Republic. (en)
Title	THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU (en)
skos:prefLabel	THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU (en)
skos:notation	RIV/47813059:19520/13:#0002376!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 Blechová, Beáta
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	81342
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/13:#0002376
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Value added tax; threshold; taxpayer; tax revenue (en)
http://linked.open.../riv/klicoveSlovo	Value added tax threshold tax revenue taxpayer
http://linked.open...ontrolniKodProRIV	[BEC923ABCD48]
http://linked.open...v/mistoKonaniAkce	Chania, Crete Island, Greece
http://linked.open...i/riv/mistoVydani	Neuvedeno
http://linked.open...i/riv/nazevZdroje	Proceedings of the 5th International Conference on Applied Economics, Business and Development (AEBD '13)
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	BLECHOVÁ, Beata JANOUŠKOVÁ, Jana SOBOTOVIČOVÁ, Šárka
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2013-08-27 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	WSEAS Press
https://schema.org/isbn	978-960-474-322-3
http://localhost/t...ganizacniJednotka	19520

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