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Statements

Subject Item
n2:RIV%2F00216224%3A14560%2F12%3A00061956%21RIV13-MSM-14560___
rdf:type
skos:Concept n15:Vysledek
dcterms:description
The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so as to answer the question: “Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?” The paper examines this issue using data EU member countries, especially EU 27, in years 1995–2010. The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so as to answer the question: “Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?” The paper examines this issue using data EU member countries, especially EU 27, in years 1995–2010.
dcterms:title
Impact of standard rate of VAT on tax mix in EU 27 Impact of standard rate of VAT on tax mix in EU 27
skos:prefLabel
Impact of standard rate of VAT on tax mix in EU 27 Impact of standard rate of VAT on tax mix in EU 27
skos:notation
RIV/00216224:14560/12:00061956!RIV13-MSM-14560___
n15:predkladatel
n17:orjk%3A14560
n3:aktivita
n6:S
n3:aktivity
S
n3:cisloPeriodika
7
n3:dodaniDat
n13:2013
n3:domaciTvurceVysledku
n8:4631560 n8:9301070
n3:druhVysledku
n4:J
n3:duvernostUdaju
n16:S
n3:entitaPredkladatele
n18:predkladatel
n3:idSjednocenehoVysledku
140693
n3:idVysledku
RIV/00216224:14560/12:00061956
n3:jazykVysledku
n9:eng
n3:klicovaSlova
VAT; effectiveness; standard rate of VAT; tax mix; average; median
n3:klicoveSlovo
n7:median n7:standard%20rate%20of%20VAT n7:VAT n7:tax%20mix n7:average n7:effectiveness
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[35BA13062AAD]
n3:nazevZdroje
Acta universitatis agriculturae et silviculturae Mendelianae Brunensis
n3:obor
n11:AE
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n13:2012
n3:svazekPeriodika
60
n3:tvurceVysledku
Soukopová, Jana Šinkyříková, Tereza
s:issn
1211-8516
s:numberOfPages
10
n12:organizacniJednotka
14560