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  • Changes in rates of general excise taxes in the form of value added tax in the European Union countries bring about significant impact on market participants. The original tax burden is modified and to a large extent shifted to buyers in the market. Parameters of such shift may be determined through examination of prices or price indices of goods and services concerned in the European Union countries in 2012. The shifting of tax burden to buyers in the range of 30% to 90% was identified through established procedures. The mean value of such shift reaches 60% of the increased tax burden. An impact of the time factor or the notification effect was not clearly proven. The degree of tax burden shift depends more on the condition of a certain economy than on the type of tax rate. Positive correlation between the rate of change in the tax burden and the degree of shifting such burden to the buyers was established.
  • Changes in rates of general excise taxes in the form of value added tax in the European Union countries bring about significant impact on market participants. The original tax burden is modified and to a large extent shifted to buyers in the market. Parameters of such shift may be determined through examination of prices or price indices of goods and services concerned in the European Union countries in 2012. The shifting of tax burden to buyers in the range of 30% to 90% was identified through established procedures. The mean value of such shift reaches 60% of the increased tax burden. An impact of the time factor or the notification effect was not clearly proven. The degree of tax burden shift depends more on the condition of a certain economy than on the type of tax rate. Positive correlation between the rate of change in the tax burden and the degree of shifting such burden to the buyers was established. (en)
Title
  • Impact of Changes in Value Added Tax on EU Market Participants in 2012
  • Impact of Changes in Value Added Tax on EU Market Participants in 2012 (en)
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  • Impact of Changes in Value Added Tax on EU Market Participants in 2012
  • Impact of Changes in Value Added Tax on EU Market Participants in 2012 (en)
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  • RIV/62156489:43110/13:00212777!RIV15-MSM-43110___
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  • 78941
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  • RIV/62156489:43110/13:00212777
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  • tax burden; consumer; value added tax (en)
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  • [B388B8F70443]
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  • Praha
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  • Prague
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  • Proceedings of the 18th International Conference Theoretical and Practical Aspects of Public Finance 2013
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  • David, Petr
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  • 348877800004
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  • University of Economics
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  • 978-80-7478-387-6
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  • 43110
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