. "This article deals with the analysis of determinants of growth of value added tax collection. It shows gradual growth of value added tax collection and also its growing share on the total tax collection. The paper examines the determinants which support other increase of VAT collection, specifically changes of tax rates, changes of structure of taxation in the basic rate and in the lower rate, and changes in the growth of goods and services turnovers. Authors conclude that the most important factors are not the tax rates, but the economic growth. In this relation, the growth of VAT rates leads into the slowdown in the economic growth and therefore into the lower collection from this tax."@en . "Anal\u00FDza faktor\u016F r\u016Fstu inkasa dan\u011B z p\u0159idan\u00E9 hodnoty" . "Tento p\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 anal\u00FDzou faktor\u016F r\u016Fstu inkasa dan\u011B z p\u0159idan\u00E9 hodnoty. Ukazuje na postupn\u00FD r\u016Fst v\u00FDt\u011B\u017Enosti dan\u011B z p\u0159idan\u00E9 hodnoty a na jej\u00ED rostouc\u00ED pod\u00EDl v celkov\u00E9m da\u0148ov\u00E9m inkasu. Zkoum\u00E1 faktory, kter\u00E9 umo\u017E\u0148uj\u00ED dal\u0161\u00ED r\u016Fst v\u00FDnosu DPH a to zm\u011Bny da\u0148ov\u00FDch sazeb, zm\u011Bny struktury zdan\u011Bn\u00ED v z\u00E1kladn\u00ED a ve sn\u00ED\u017Een\u00E9 sazb\u011B a zm\u011Bny v r\u016Fstu celkov\u00E9ho obratu produkt\u016F a slu\u017Eeb. Auto\u0159i doch\u00E1zej\u00ED k z\u00E1v\u011Bru, \u017Ee rozhoduj\u00EDc\u00EDm faktorem nejsou da\u0148ov\u00E9 sazby, ale ekonomick\u00FD r\u016Fst. V t\u00E9to souvislost\u00ED pak r\u016Fst sazeb DPH vede ke zpomalen\u00ED ekonomick\u00E9ho r\u016Fstu i k ni\u017E\u0161\u00EDmu v\u00FDnosu t\u00E9to dan\u011B." . "The Analysis of Determinants of Growth of Value Added Tax Collection"@en . . . "Hradeck\u00E9 ekonomick\u00E9 dny 2013. D\u00EDl I. Ekonomick\u00FD rozvoj a management region\u016F" . "Hradec Kr\u00E1lov\u00E9" . "Hradec Kr\u00E1lov\u00E9" . "60870" . "Anal\u00FDza faktor\u016F r\u016Fstu inkasa dan\u011B z p\u0159idan\u00E9 hodnoty"@cs . "Jedli\u010Dka, Pavel" . "18450" . . . "Kov\u00E1rn\u00EDk, Jaroslav" . "Anal\u00FDza faktor\u016F r\u016Fstu inkasa dan\u011B z p\u0159idan\u00E9 hodnoty" . . . "6"^^ . . . "2"^^ . . . "2"^^ . "The Analysis of Determinants of Growth of Value Added Tax Collection"@en . . "Gaudeamus" . "tax rate; tax collection; growth rate"@en . . . "Anal\u00FDza faktor\u016F r\u016Fstu inkasa dan\u011B z p\u0159idan\u00E9 hodnoty"@cs . "Tento p\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 anal\u00FDzou faktor\u016F r\u016Fstu inkasa dan\u011B z p\u0159idan\u00E9 hodnoty. Ukazuje na postupn\u00FD r\u016Fst v\u00FDt\u011B\u017Enosti dan\u011B z p\u0159idan\u00E9 hodnoty a na jej\u00ED rostouc\u00ED pod\u00EDl v celkov\u00E9m da\u0148ov\u00E9m inkasu. Zkoum\u00E1 faktory, kter\u00E9 umo\u017E\u0148uj\u00ED dal\u0161\u00ED r\u016Fst v\u00FDnosu DPH a to zm\u011Bny da\u0148ov\u00FDch sazeb, zm\u011Bny struktury zdan\u011Bn\u00ED v z\u00E1kladn\u00ED a ve sn\u00ED\u017Een\u00E9 sazb\u011B a zm\u011Bny v r\u016Fstu celkov\u00E9ho obratu produkt\u016F a slu\u017Eeb. Auto\u0159i doch\u00E1zej\u00ED k z\u00E1v\u011Bru, \u017Ee rozhoduj\u00EDc\u00EDm faktorem nejsou da\u0148ov\u00E9 sazby, ale ekonomick\u00FD r\u016Fst. V t\u00E9to souvislost\u00ED pak r\u016Fst sazeb DPH vede ke zpomalen\u00ED ekonomick\u00E9ho r\u016Fstu i k ni\u017E\u0161\u00EDmu v\u00FDnosu t\u00E9to dan\u011B."@cs . "S" . "[160AC2D81B37]" . "2013-02-19+01:00"^^ . . "978-80-7435-249-2" . . "RIV/62690094:18450/13:50001980" . "RIV/62690094:18450/13:50001980!RIV14-MSM-18450___" . .