. "978-80-7478-534-4" . . "27510" . "2"^^ . "Praha" . . "Praha" . . . . . "Wolters Kluwer \u010Cesk\u00E1 republika" . "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 . "Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010)" . . "RIV/61989100:27510/14:86090540" . . . "RIV/61989100:27510/14:86090540!RIV15-MSM-27510___" . "[696D684DB50E]" . "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." . . "6828" . . "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 . "10"^^ . "St\u0159\u00EDlkov\u00E1, Reg\u00EDna" . . "\u0160irok\u00FD, Jan" . . . "Tax Burden.; Household Expenditures; Consumer Basket; VAT Rates; VAT"@en . "Changes in the VAT Burden on Expenses of a Selected Household in the Czech Republic (2007 - 2010)"@en . . . "S" . "Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014" . "2"^^ . "2014-04-11+02:00"^^ . .