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@inproceedings{1160162, author = {Soukopová, Jana and Šinkyříková, Tereza}, address = {Brno}, booktitle = {Proceedings of the 18th International Conference Current Trends in Public Sector Research}, editor = {Dagmar Špalková, Lenka Matějová}, keywords = {Daň z přidané hodnoty; základní sazba; implicitní sazba; daňové příjmy}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Brno}, isbn = {978-80-210-6611-3}, pages = {90-98}, publisher = {Masaryk University}, title = {Standard or Implicit VAT rate?}, year = {2014} }
TY - JOUR ID - 1160162 AU - Soukopová, Jana - Šinkyříková, Tereza PY - 2014 TI - Standard or Implicit VAT rate? PB - Masaryk University CY - Brno SN - 9788021066113 KW - Daň z přidané hodnoty KW - základní sazba KW - implicitní sazba KW - daňové příjmy N2 - The paper deals with the standard and implicit VAT rates. The VAT is a key tax collection resource, representing an average of 7.7% of GDP. Standard VAT rates may not provide a simple key to defining VAT collection (as % of GDP). The implicit VAT rate, rather than the standard VAT rate, is relevant for defining VAT collection. This paper focuses on whether the VAT rates correlate with the VAT share of GDP revenue, and compares standard and implicit VAT rates to determine which has a stronger correlation to the VAT share of GDP. The aim is to show which rate of VAT (standard or implicit) is better for comparing and gives more complex information for decision. We analysed the data of European Union and the ten-year period from the beginning of 2002 to the end of 2011. The results of the analysis did not provide a clear answer, especially as regards the standard VAT rate. It is not possible to say that there is any definite causality between the standard VAT rate and tax revenues. In contrast, causality was confirmed with the implicit VAT rate. ER -
SOUKOPOVÁ, Jana a Tereza ŠINKYŘÍKOVÁ. Standard or Implicit VAT rate? In Dagmar Špalková, Lenka Matějová. \textit{Proceedings of the 18th International Conference Current Trends in Public Sector Research}. Brno: Masaryk University. s.~90-98. ISBN~978-80-210-6611-3. 2014.
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