About: The Role of the Value Added Tax on Foodstuffs in the Consumer Basket

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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	When looking for economic policy instruments in times of economic crisis, even tax instruments are considered, particularly changes (increases) of value added tax rates. Most EU member states have two VAT rates, while foodstuffs and non-alcoholic beverages are included under a reduced rate. If increasing the reduced VAT rate, the significance of the foodstuff or non-alcoholic beverage in the consumer basket, the regression of VAT in these commodities and the significance of the impact on households should be considered. This article tries to point out this issue by analyzing the impacts of changes in VAT rates, or the actual VAT paid by average households in the Czech Republic in the period from 2005 to 2010. When looking for economic policy instruments in times of economic crisis, even tax instruments are considered, particularly changes (increases) of value added tax rates. Most EU member states have two VAT rates, while foodstuffs and non-alcoholic beverages are included under a reduced rate. If increasing the reduced VAT rate, the significance of the foodstuff or non-alcoholic beverage in the consumer basket, the regression of VAT in these commodities and the significance of the impact on households should be considered. This article tries to point out this issue by analyzing the impacts of changes in VAT rates, or the actual VAT paid by average households in the Czech Republic in the period from 2005 to 2010. (en)
Title	The Role of the Value Added Tax on Foodstuffs in the Consumer Basket The Role of the Value Added Tax on Foodstuffs in the Consumer Basket (en)
skos:prefLabel	The Role of the Value Added Tax on Foodstuffs in the Consumer Basket The Role of the Value Added Tax on Foodstuffs in the Consumer Basket (en)
skos:notation	RIV/61989100:27510/12:86083094!RIV13-MSM-27510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	8
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Kovářová, Anna Randová, Kateřina 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	166080
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/12:86083094
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	foodstuffs and non-alcoholic beverages.; tax burden; consumer basket; changes of rates; VAT rates; Value added tax (en)
http://linked.open.../riv/klicoveSlovo	Value added tax VAT rates tax burden changes of rates consumer basket foodstuffs and non-alcoholic beverages.
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[F0366B344A7F]
http://linked.open...i/riv/nazevZdroje	Zemědělská ekonomika
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...UplatneniVysledku	2012
http://linked.open...v/svazekPeriodika	LVIII/2012
http://linked.open...iv/tvurceVysledku	Kovářová, Anna Randová, Kateřina Široký, Jan
http://linked.open...ain/vavai/riv/wos	000307992600005
issn	0139-570X
number of pages	9 (xsd:int)
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	The Role of the Value Added Tax on Foodstuffs in the Consumer Basket

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