Variability of VAT rates; presumptions and evidence

D 2012

Variability of VAT rates; presumptions and evidence

ŠINKYŘÍKOVÁ, Tereza

Základní údaje

Originální název

Variability of VAT rates; presumptions and evidence

Autoři

ŠINKYŘÍKOVÁ, Tereza (203 Česká republika, garant, domácí)

Vydání

1. vyd. Brno, Proceedings of the 16th International Conference Modern and Current Trends in the Public Sector Research, od s. 137-145, 9 s. 2012

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50600 5.6 Political science

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14560/12:00081838

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-5822-4

UT WoS

000319634100014

Klíčová slova anglicky

Variability; standard rate; reduced rate; value added tax; tax harmonization

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 5. 5. 2016 13:56, Mgr. Daniela Marcollová

Anotace

V originále

Value added tax is harmonized; tax collection mechanism, tax base, the functioning principle, tax rates issues, everything is regulated by Directives, issued by the European Commission, where the most relevant is the Directive 2006/112/ES which regulates minimum rates, not rate brackets, so the differences in tax rates between Member States still persist. This paper focuses on the differences in standard and reduced VAT rates applied in Member States and the paper will examine variability in VAT rates since the late 70 s until present for Member States EU 6, EU 15 and EU 27. Because of tax harmonization and international trade a decrease in variability can be expected. Nevertheless, EU 27 still includes countries with historical differences in consumption taxes concerning tax rates; this implies, despite the decrease in variation, the coefficient will not approach a zero value and will be higher for EU 27 than for EU 6.

Citovat

ŠINKYŘÍKOVÁ, Tereza. Variability of VAT rates; presumptions and evidence. In Dagmar Špalková, Lenka Furová. Proceedings of the 16th International Conference Modern and Current Trends in the Public Sector Research. 1. vyd. Brno: Masarykova univerzita, 2012, s. 137-145. ISBN 978-80-210-5822-4.

@inproceedings{1075085,
   author = {Šinkyříková, Tereza},
   address = {Brno},
   booktitle = {Proceedings of the 16th International Conference Modern and Current Trends in the Public Sector Research},
   edition = {1.},
   editor = {Dagmar Špalková, Lenka Furová},
   keywords = {Variability; standard rate; reduced rate; value added tax; tax harmonization},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-5822-4},
   pages = {137-145},
   publisher = {Masarykova univerzita},
   title = {Variability of VAT rates; presumptions and evidence},
   year = {2012}
}

TY  - JOUR
ID  - 1075085
AU  - Šinkyříková, Tereza
PY  - 2012
TI  - Variability of VAT rates; presumptions and evidence
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021058224
KW  - Variability
KW  - standard rate
KW  - reduced rate
KW  - value added tax
KW  - tax harmonization
N2  - Value added tax is harmonized; tax collection mechanism, tax base, the functioning principle, tax rates issues, everything is regulated by Directives, issued by the European Commission, where the most relevant is the Directive 2006/112/ES which regulates minimum rates, not rate brackets, so the differences in tax rates between Member States still persist. This paper focuses on the differences in standard and reduced VAT rates applied in Member States and the paper will examine variability in VAT rates since the late 70 s until present for Member States EU 6, EU 15 and EU 27. Because of tax harmonization and international trade a decrease in variability can be expected. Nevertheless, EU 27 still includes countries with historical differences in consumption taxes concerning tax rates; this implies, despite the decrease in variation, the coefficient will not approach a zero value and will be higher for EU 27 than for EU 6.
ER  -

ŠINKYŘÍKOVÁ, Tereza. Variability of VAT rates; presumptions and evidence. In Dagmar Špalková, Lenka Furová. \textit{Proceedings of the 16th International Conference Modern and Current Trends in the Public Sector Research}. 1. vyd. Brno: Masarykova univerzita, 2012, s.~137-145. ISBN~978-80-210-5822-4.

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