About: The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts

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About: The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts 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)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The objective of this paper is to illustrate the supra-national (EU) process of the unification of VAT rates using the example of the Czech Republic and to point out the fact that EU Member States have some freedom in determining VAT rates despite the requirement of harmonization. The change of VAT rates has a substantial and relevant influence on the revenues of the public budget and can also be reflected in the change of the price level. The next part of the text is formed by possible methods of the practical investigation of that relation. Together with analyses of national and community law and their comparison, the methods of analogy and deduction were used in this paper. The structure of the chapters follows the determined objective of this text. The first chapter contains the definition of VAT and its application in EU Member States; the second chapter covers the relative freedom of the EU Member States in determining VAT rates, illustrated by the example of the Czech Republic. The objective of this paper is to illustrate the supra-national (EU) process of the unification of VAT rates using the example of the Czech Republic and to point out the fact that EU Member States have some freedom in determining VAT rates despite the requirement of harmonization. The change of VAT rates has a substantial and relevant influence on the revenues of the public budget and can also be reflected in the change of the price level. The next part of the text is formed by possible methods of the practical investigation of that relation. Together with analyses of national and community law and their comparison, the methods of analogy and deduction were used in this paper. The structure of the chapters follows the determined objective of this text. The first chapter contains the definition of VAT and its application in EU Member States; the second chapter covers the relative freedom of the EU Member States in determining VAT rates, illustrated by the example of the Czech Republic. (en)
Title	The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts (en)
skos:prefLabel	The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts (en)
skos:notation	RIV/61989100:27510/10:86076625!RIV11-MSM-27510___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Kovářová, Anna Široký, Jan
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	249766
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/10:86076625
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	incidence of taxes; standing and reduced VAT rate; households; consumption basket; VAT (en)
http://linked.open.../riv/klicoveSlovo	VAT consumption basket incidence of taxes standing and reduced VAT rate households
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[77A0B06E66D5]
http://linked.open...i/riv/nazevZdroje	ACTA VŠFS
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2010
http://linked.open...v/svazekPeriodika	4
http://linked.open...iv/tvurceVysledku	Kovářová, Anna Široký, Jan
issn	1802-792X
number of pages	14 (xsd:int)
http://localhost/t...ganizacniJednotka	27510

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