About: Is the Increasing of the Value Added Tax Rates the Consequence of Economic Crisis?

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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)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The economic crisis that spilled into the European Union at the beginning of 2008 raised new questions before the economic policies of the Member States. One of the most important is how to eliminate or at least limit the threatening public finance deficits. In the strengthening of the public budgets balance in the case of constant or increasing spending, government focus on strengthening revenue channels. One of seemingly effective ways of increasing revenue is to increase tax revenues, especially value-added tax by raising value added tax rates. This article attempts by analysis, deduction and statistical method of least squares to confirm or refute the relationship between economic crisis and changes in the rates of value added tax. The economic crisis that spilled into the European Union at the beginning of 2008 raised new questions before the economic policies of the Member States. One of the most important is how to eliminate or at least limit the threatening public finance deficits. In the strengthening of the public budgets balance in the case of constant or increasing spending, government focus on strengthening revenue channels. One of seemingly effective ways of increasing revenue is to increase tax revenues, especially value-added tax by raising value added tax rates. This article attempts by analysis, deduction and statistical method of least squares to confirm or refute the relationship between economic crisis and changes in the rates of value added tax. (en)
Title	Is the Increasing of the Value Added Tax Rates the Consequence of Economic Crisis? Is the Increasing of the Value Added Tax Rates the Consequence of Economic Crisis? (en)
skos:prefLabel	Is the Increasing of the Value Added Tax Rates the Consequence of Economic Crisis? Is the Increasing of the Value Added Tax Rates the Consequence of Economic Crisis? (en)
skos:notation	RIV/61989100:27510/13:86087693!RIV14-GA0-27510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/0849)
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Široký, Jan
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	81279
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/13:86087693
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	the method of least squares.; public budgets; economic policy; the European Union; changes in VAT rates; economic crisis; Value added tax (en)
http://linked.open.../riv/klicoveSlovo	changes in VAT rates the method of least squares. Value added tax economic crisis economic policy the European Union public budgets
http://linked.open...ontrolniKodProRIV	[1BD51A3D2B73]
http://linked.open...v/mistoKonaniAkce	Zlín
http://linked.open...i/riv/mistoVydani	Zlín
http://linked.open...i/riv/nazevZdroje	Finance and the Performance of Firms in Science, Education and Practice : proceedings of the 6th international scientific conference : April 25-26, 2013, Zlín, Czech Republic
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Široký, Jan Blechová, Beáta
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2013-04-25 (xsd:date)
number of pages	12 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Univerzita Tomáše Bati ve Zlíně
https://schema.org/isbn	978-80-7454-246-6
http://localhost/t...ganizacniJednotka	27510

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