The role of the value added tax on foodstuffs in the consumer basket

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dc.contributor.author Široký, Jan
dc.contributor.author Kovářová, Anna
dc.contributor.author Randová, Kateřina
dc.date.accessioned 2012-11-07T15:37:43Z
dc.date.available 2012-11-07T15:37:43Z
dc.date.issued 2012
dc.identifier.citation Agricultural Economics - Zemědělská ekonomika. 2012, vol. 58, no. 8, p. 387-395. cs
dc.identifier.issn 0139-570X
dc.identifier.uri http://hdl.handle.net/10084/95683
dc.description.abstract When looking for economic policy instruments in the times of economic crisis, even tax instruments are considered, particularly the changes (increases) of the value added tax rates. Most of the EU member states have two VAT rates, while foodstuff s and non-alcoholic beverages are included under a reduced rate. If increasing the reduced VAT rate, the signifi cance of the foodstuff or non-alcoholic beverages in the consumer basket, the regression of the VAT in these commodities and the signifi cance of the impact on households should be considered. Th is article tries to point out this issue by analyzing the impacts of changes in the VAT rates, or the actual VAT paid by the average households in the Czech Republic in the period from 2005 to 2010. cs
dc.format.extent 110313 bytes cs
dc.format.mimetype application/pdf cs
dc.language.iso en cs
dc.publisher Česká akademie zemědělských věd cs
dc.relation.ispartofseries Agricultural Economics - Zemědělská ekonomika cs
dc.relation.uri http://www.agriculturejournals.cz/publicFiles/71535.pdf cs
dc.subject value added tax cs
dc.subject vat rates cs
dc.subject changes of rates cs
dc.subject consumer basket cs
dc.subject tax burden cs
dc.subject foodstuff s and non-alcoholic beverages cs
dc.title The role of the value added tax on foodstuffs in the consumer basket cs
dc.type article cs
dc.identifier.location Není ve fondu ÚK cs
dc.rights.access openAccess cs
dc.type.version publishedVersion cs
dc.type.status Peer-reviewed cs
dc.description.source Web of Science cs
dc.description.volume 58 cs
dc.description.issue 8 cs
dc.description.lastpage 395 cs
dc.description.firstpage 387 cs
dc.identifier.wos 000307992600005

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