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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F13%3A86086261%21RIV14-MSM-27510___
rdf:type
skos:Concept n6:Vysledek
dcterms: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.
dcterms:title
Application of decision analysis in the context of VAT rate changes Application of decision analysis in the context of VAT rate changes
skos:prefLabel
Application of decision analysis in the context of VAT rate changes Application of decision analysis in the context of VAT rate changes
skos:notation
RIV/61989100:27510/13:86086261!RIV14-MSM-27510___
n6:predkladatel
n7:orjk%3A27510
n3:aktivita
n4:S
n3:aktivity
S
n3:cisloPeriodika
3
n3:dodaniDat
n17:2014
n3:domaciTvurceVysledku
n11:2343487 n11:5893038
n3:druhVysledku
n5:J
n3:duvernostUdaju
n16:S
n3:entitaPredkladatele
n14:predkladatel
n3:idSjednocenehoVysledku
61704
n3:idVysledku
RIV/61989100:27510/13:86086261
n3:jazykVysledku
n12:eng
n3:klicovaSlova
VAT rates.; value added tax; utility; Saaty´s method; risk; Decision analysis
n3:klicoveSlovo
n10:Saaty%C2%B4s%20method n10:utility n10:risk n10:value%20added%20tax n10:Decision%20analysis n10:VAT%20rates.
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[08592A91ED6A]
n3:nazevZdroje
Ekonomická revue - Central European Review of Economics Issues
n3:obor
n13:AE
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n17:2013
n3:svazekPeriodika
16
n3:tvurceVysledku
Randová, Kateřina Krajňák, Michal
s:issn
1212-3951
s:numberOfPages
10
n18:organizacniJednotka
27510