About: Impact of standard rate of VAT on tax mix in EU 27

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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	The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so as to answer the question: “Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?” The paper examines this issue using data EU member countries, especially EU 27, in years 1995–2010. The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so as to answer the question: “Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?” The paper examines this issue using data EU member countries, especially EU 27, in years 1995–2010. (en)
Title	Impact of standard rate of VAT on tax mix in EU 27 Impact of standard rate of VAT on tax mix in EU 27 (en)
skos:prefLabel	Impact of standard rate of VAT on tax mix in EU 27 Impact of standard rate of VAT on tax mix in EU 27 (en)
skos:notation	RIV/00216224:14560/12:00061956!RIV13-MSM-14560___
http://linked.open...avai/predkladatel	Ekonomicko-správní fakulta
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	7
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Soukopová, Jana Šinkyříková, Tereza
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	Masarykova univerzita / Ekonomicko-správní fakulta
http://linked.open...dnocenehoVysledku	140693
http://linked.open...ai/riv/idVysledku	RIV/00216224:14560/12:00061956
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	VAT; effectiveness; standard rate of VAT; tax mix; average; median (en)
http://linked.open.../riv/klicoveSlovo	VAT average tax mix effectiveness median standard rate of VAT
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[35BA13062AAD]
http://linked.open...i/riv/nazevZdroje	Acta universitatis agriculturae et silviculturae Mendelianae Brunensis
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	2012
http://linked.open...v/svazekPeriodika	60
http://linked.open...iv/tvurceVysledku	Soukopová, Jana Šinkyříková, Tereza
issn	1211-8516
number of pages	10 (xsd:int)
http://localhost/t...ganizacniJednotka	14560
is http://linked.open...avai/riv/vysledek of	Impact of standard rate of VAT on tax mix in EU 27

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