This HTML5 document contains 44 embedded RDF statements represented using HTML+Microdata notation.

The embedded RDF content will be recognized by any processor of HTML5 Microdata.

Namespace Prefixes

PrefixIRI
n20http://linked.opendata.cz/ontology/domain/vavai/riv/typAkce/
dctermshttp://purl.org/dc/terms/
n8http://purl.org/net/nknouf/ns/bibtex#
n5http://localhost/temp/predkladatel/
n10http://linked.opendata.cz/resource/domain/vavai/riv/tvurce/
n19http://linked.opendata.cz/resource/domain/vavai/subjekt/
n14http://linked.opendata.cz/ontology/domain/vavai/
n18https://schema.org/
shttp://schema.org/
skoshttp://www.w3.org/2004/02/skos/core#
n3http://linked.opendata.cz/ontology/domain/vavai/riv/
n2http://linked.opendata.cz/resource/domain/vavai/vysledek/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
n11http://linked.opendata.cz/ontology/domain/vavai/riv/klicoveSlovo/
n16http://linked.opendata.cz/ontology/domain/vavai/riv/duvernostUdaju/
xsdhhttp://www.w3.org/2001/XMLSchema#
n17http://linked.opendata.cz/resource/domain/vavai/vysledek/RIV%2F47813059%3A19520%2F13%3A%230002376%21RIV14-MSM-19520___/
n21http://linked.opendata.cz/ontology/domain/vavai/riv/aktivita/
n4http://linked.opendata.cz/ontology/domain/vavai/riv/jazykVysledku/
n7http://linked.opendata.cz/ontology/domain/vavai/riv/obor/
n6http://linked.opendata.cz/ontology/domain/vavai/riv/druhVysledku/
n13http://reference.data.gov.uk/id/gregorian-year/

Statements

Subject Item
n2:RIV%2F47813059%3A19520%2F13%3A%230002376%21RIV14-MSM-19520___
rdf:type
skos:Concept n14:Vysledek
dcterms:description
Value Added Tax directive sets the threshold limit value for VAT registration. Most of the EU member states, including the Czech Republic, have negotiated an exception in order to set the threshold limit value higher. The threshold limit value is optimal if the costs and benefits of marginal changes are in balance. When comparing the optimal and actual threshold it was found that despite the number of exceptions, the actual value is lower in most member states. Based on the correlation, it has been shown that there is a strong relationship between the threshold and the tax revenue in the Czech Republic. Value Added Tax directive sets the threshold limit value for VAT registration. Most of the EU member states, including the Czech Republic, have negotiated an exception in order to set the threshold limit value higher. The threshold limit value is optimal if the costs and benefits of marginal changes are in balance. When comparing the optimal and actual threshold it was found that despite the number of exceptions, the actual value is lower in most member states. Based on the correlation, it has been shown that there is a strong relationship between the threshold and the tax revenue in the Czech Republic.
dcterms:title
THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU
skos:prefLabel
THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU THE ISSUE OF THRESHOLD LIMIT VALUE FOR VAT REGISTRATION IN THE CZECH REPUBLIC IN THE CONTEXT OF THE CURRENT LEGISLATIVE REGULATION IN THE EU
skos:notation
RIV/47813059:19520/13:#0002376!RIV14-MSM-19520___
n14:predkladatel
n19:orjk%3A19520
n3:aktivita
n21:O
n3:aktivity
O
n3:dodaniDat
n13:2014
n3:domaciTvurceVysledku
n10:7398751 n10:3149994 n10:6632483
n3:druhVysledku
n6:D
n3:duvernostUdaju
n16:S
n3:entitaPredkladatele
n17:predkladatel
n3:idSjednocenehoVysledku
81342
n3:idVysledku
RIV/47813059:19520/13:#0002376
n3:jazykVysledku
n4:eng
n3:klicovaSlova
Value added tax; threshold; taxpayer; tax revenue
n3:klicoveSlovo
n11:taxpayer n11:threshold n11:Value%20added%20tax n11:tax%20revenue
n3:kontrolniKodProRIV
[BEC923ABCD48]
n3:mistoKonaniAkce
Chania, Crete Island, Greece
n3:mistoVydani
Neuvedeno
n3:nazevZdroje
Proceedings of the 5th International Conference on Applied Economics, Business and Development (AEBD '13)
n3:obor
n7:AE
n3:pocetDomacichTvurcuVysledku
3
n3:pocetTvurcuVysledku
3
n3:rokUplatneniVysledku
n13:2013
n3:tvurceVysledku
JANOUŠKOVÁ, Jana BLECHOVÁ, Beata SOBOTOVIČOVÁ, Šárka
n3:typAkce
n20:WRD
n3:zahajeniAkce
2013-08-27+02:00
s:numberOfPages
6
n8:hasPublisher
WSEAS Press
n18:isbn
978-960-474-322-3
n5:organizacniJednotka
19520