About: Value Added Tax Rates Applied at the Restaurant Services

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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 Czech Republic, unlike lots of Members States of the European Union, does not apply a reduced value added tax rate to the restaurant services. The aim of this paper is to analyze the results of the questionnaire research carried out among suppliers of the restaurant services within the Moravian-Silesian Region by using the mathematical-statistical methods. The results of the research show that most of the suppliers would not decrease prices of their services in case of transferring of these services from the standard to the reduced value added tax rate. Anyway, the funds created by reducing of their tax liability would be invested mainly to the modernization of the equipment in their premises. The methods of comparison and deduction have also been used. The Czech Republic, unlike lots of Members States of the European Union, does not apply a reduced value added tax rate to the restaurant services. The aim of this paper is to analyze the results of the questionnaire research carried out among suppliers of the restaurant services within the Moravian-Silesian Region by using the mathematical-statistical methods. The results of the research show that most of the suppliers would not decrease prices of their services in case of transferring of these services from the standard to the reduced value added tax rate. Anyway, the funds created by reducing of their tax liability would be invested mainly to the modernization of the equipment in their premises. The methods of comparison and deduction have also been used. (en)
Title	Value Added Tax Rates Applied at the Restaurant Services Value Added Tax Rates Applied at the Restaurant Services (en)
skos:prefLabel	Value Added Tax Rates Applied at the Restaurant Services Value Added Tax Rates Applied at the Restaurant Services (en)
skos:notation	RIV/61989100:27510/12:86083123!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...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Randová, Kateřina Krajňák, Michal
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
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	176933
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/12:86083123
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	ANOVA.; Pricing Policy; Copenhagen Economics Study; Restaurant Services; Labour-Intensive Services; VAT Rates; Value Added Tax (en)
http://linked.open.../riv/klicoveSlovo	VAT Rates Value Added Tax Copenhagen Economics Study ANOVA. Labour-Intensive Services Pricing Policy Restaurant Services
http://linked.open...ontrolniKodProRIV	[382F8F62AC8B]
http://linked.open...v/mistoKonaniAkce	Zlín
http://linked.open...i/riv/mistoVydani	[Česko]
http://linked.open...i/riv/nazevZdroje	Proceedings of the international conferences : Tomas Bata University in Zlin, Czech Republic, September 20-22, 2012 : FAA '12, EPLS '12, RIMA '12, EEETE '12, ABIFA '12, BIHE '12
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	2012
http://linked.open...iv/tvurceVysledku	Krajňák, Michal Randová, Kateřina
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2012-09-20 (xsd:date)
number of pages	5 (xsd:int)
http://purl.org/ne...btex#hasPublisher	WSEAS Press
https://schema.org/isbn	978-1-61804-125-8
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	Value Added Tax Rates Applied at the Restaurant Services

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