About: Application of decision analysis in the context of VAT rate changes

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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 paper is focused on the impact of the potential transfer of hairdressing services from the standard to the reduced value added tax rate. Owing to this legislative change, the suppliers of these services would gain available funds. The aim of this paper is to identify the optimal way of using these funds through the application of the decision analysis method. The relevant data were obtained by questionnaire research. During decision making, respondents took into account various criteria, the weights of which were determined by Saaty’s method. They also took into account the effect of the risk of the given alternatives. The selected alternative was using the available funds for human capital, especially increasing the wages of current employees, which showed the best combination of the highest utility and the lowest risk level. The paper is focused on the impact of the potential transfer of hairdressing services from the standard to the reduced value added tax rate. Owing to this legislative change, the suppliers of these services would gain available funds. The aim of this paper is to identify the optimal way of using these funds through the application of the decision analysis method. The relevant data were obtained by questionnaire research. During decision making, respondents took into account various criteria, the weights of which were determined by Saaty’s method. They also took into account the effect of the risk of the given alternatives. The selected alternative was using the available funds for human capital, especially increasing the wages of current employees, which showed the best combination of the highest utility and the lowest risk level. (en)
Title	Application of decision analysis in the context of VAT rate changes Application of decision analysis in the context of VAT rate changes (en)
skos:prefLabel	Application of decision analysis in the context of VAT rate changes Application of decision analysis in the context of VAT rate changes (en)
skos:notation	RIV/61989100:27510/13:86086261!RIV14-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	3
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Randová, Kateřina Krajňák, Michal
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	61704
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/13:86086261
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	VAT rates.; value added tax; utility; Saaty´s method; risk; Decision analysis (en)
http://linked.open.../riv/klicoveSlovo	value added tax Decision analysis VAT rates. risk Saaty´s method utility
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[08592A91ED6A]
http://linked.open...i/riv/nazevZdroje	Ekonomická revue - Central European Review of Economics Issues
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	2013
http://linked.open...v/svazekPeriodika	16
http://linked.open...iv/tvurceVysledku	Krajňák, Michal Randová, Kateřina
issn	1212-3951
number of pages	10 (xsd:int)
http://localhost/t...ganizacniJednotka	27510

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