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dc.contributor.authorŠiroký, Jan
dc.contributor.authorKovářová, Anna
dc.contributor.authorRandová, Kateřina
dc.date.accessioned2012-11-07T15:37:43Z
dc.date.available2012-11-07T15:37:43Z
dc.date.issued2012
dc.identifier.citationAgricultural Economics - Zemědělská ekonomika. 2012, vol. 58, no. 8, p. 387-395.cs
dc.identifier.issn0139-570X
dc.identifier.urihttp://hdl.handle.net/10084/95683
dc.description.abstractWhen 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.extent110313 bytescs
dc.format.mimetypeapplication/pdfcs
dc.language.isoencs
dc.publisherČeská akademie zemědělských vědcs
dc.relation.ispartofseriesAgricultural Economics - Zemědělská ekonomikacs
dc.relation.urihttp://www.agriculturejournals.cz/publicFiles/71535.pdfcs
dc.subjectvalue added taxcs
dc.subjectvat ratescs
dc.subjectchanges of ratescs
dc.subjectconsumer basketcs
dc.subjecttax burdencs
dc.subjectfoodstuff s and non-alcoholic beveragescs
dc.titleThe role of the value added tax on foodstuffs in the consumer basketcs
dc.typearticlecs
dc.identifier.locationNení ve fondu ÚKcs
dc.rights.accessopenAccesscs
dc.type.versionpublishedVersioncs
dc.type.statusPeer-reviewedcs
dc.description.sourceWeb of Sciencecs
dc.description.volume58cs
dc.description.issue8cs
dc.description.lastpage395cs
dc.description.firstpage387cs
dc.identifier.wos000307992600005


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