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  • The economic crisis that spilled into the European Union at the beginning of 2008 raised new questions before the economic policies of the Member States. One of the most important is how to eliminate or at least limit the threatening public finance deficits. In the strengthening of the public budgets balance in the case of constant or increasing spending, government focus on strengthening revenue channels. One of seemingly effective ways of increasing revenue is to increase tax revenues, especially value-added tax by raising value added tax rates. This article attempts by analysis, deduction and statistical method of least squares to confirm or refute the relationship between economic crisis and changes in the rates of value added tax.
  • The economic crisis that spilled into the European Union at the beginning of 2008 raised new questions before the economic policies of the Member States. One of the most important is how to eliminate or at least limit the threatening public finance deficits. In the strengthening of the public budgets balance in the case of constant or increasing spending, government focus on strengthening revenue channels. One of seemingly effective ways of increasing revenue is to increase tax revenues, especially value-added tax by raising value added tax rates. This article attempts by analysis, deduction and statistical method of least squares to confirm or refute the relationship between economic crisis and changes in the rates of value added tax. (en)
Title
  • Is the Increasing of zhe Value Added tax Rates the Consequence of Economic crisis?
  • Is the Increasing of zhe Value Added tax Rates the Consequence of Economic crisis? (en)
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  • Is the Increasing of zhe Value Added tax Rates the Consequence of Economic crisis?
  • Is the Increasing of zhe Value Added tax Rates the Consequence of Economic crisis? (en)
skos:notation
  • RIV/47813059:19520/13:#0002449!RIV14-MSM-19520___
http://linked.open...avai/riv/aktivita
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  • O
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http://linked.open...aciTvurceVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...dnocenehoVysledku
  • 81280
http://linked.open...ai/riv/idVysledku
  • RIV/47813059:19520/13:#0002449
http://linked.open...riv/jazykVysledku
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  • Value added tax; economic crisis; changes in VAT rates; the European Union; economic policy; public budgets; the method of least squares (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [8BF18DFA6266]
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  • Zlín
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  • Zlín TUB
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  • Finance and the performance of firms in science, education, and practice
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  • BLECHOVÁ, Beata
  • ŠIROKÝ, Jan
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
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  • TUB Zlín fakulta managementu a ekonomiky
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  • 978-80-7454-246-6
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  • 19520
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