About: Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007

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About: Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010) Goto Sponge NotDistinct Permalink

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	In the period 2007-2012 the Czech Republic increased the rate of value added tax several times in an attempt to consolidate public budgets. These changes in VAT were naturally reflected in household expenditures. During the analyzed period the consumer basket was also several times changed and some commodities were transferred from the lower to the standard rate of VAT. The aim of this paper is, based on the analytic-synthetic methods, to determine how these changes manifested themselves in reference to the share of commodity consumption included in the standard and reduced VAT rates and to the exempt transactions, and in particular to determine how they affected the VAT burden of the hypothetical household in monetary units. In the period 2007-2012 the Czech Republic increased the rate of value added tax several times in an attempt to consolidate public budgets. These changes in VAT were naturally reflected in household expenditures. During the analyzed period the consumer basket was also several times changed and some commodities were transferred from the lower to the standard rate of VAT. The aim of this paper is, based on the analytic-synthetic methods, to determine how these changes manifested themselves in reference to the share of commodity consumption included in the standard and reduced VAT rates and to the exempt transactions, and in particular to determine how they affected the VAT burden of the hypothetical household in monetary units. (en)
Title	Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010) Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010) (en)
skos:prefLabel	Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010) Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010) (en)
skos:notation	RIV/61989100:27510/14:86090540!RIV15-MSM-27510___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Střílková, Regína 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	6828
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/14:86090540
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Tax Burden.; Household Expenditures; Consumer Basket; VAT Rates; VAT (en)
http://linked.open.../riv/klicoveSlovo	Consumer Basket VAT VAT Rates Household Expenditures Tax Burden.
http://linked.open...ontrolniKodProRIV	[696D684DB50E]
http://linked.open...v/mistoKonaniAkce	Praha
http://linked.open...i/riv/mistoVydani	Praha
http://linked.open...i/riv/nazevZdroje	Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014
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	2014
http://linked.open...iv/tvurceVysledku	Široký, Jan Střílková, Regína
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2014-04-11 (xsd:date)
number of pages	10 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Wolters Kluwer Česká republika
https://schema.org/isbn	978-80-7478-534-4
http://localhost/t...ganizacniJednotka	27510

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