Vliv sazby daně z přidané hodnoty na spotřebu domácností v zemích Visegrádské čtyřky

Abstract

The aim of this bachelor work is to determine whether the rate of value added tax affects household consumption in the Czech Republic, Hungary, Poland and the Slovak Republic. First the theoretical basis of this tax are defined. Subsequently, using correlation and regression analysis is examined the effect of the standard rate, reduced rate and implicit tax rate on consumption, which better reflects the tax burden on consumption than the statutory rate. The subject of research are the final consumption expenditures of households in the Visegrad countries in the years 1997-2011 that are divided into groups using COICOP classification. Each group is assigned to corresponding tax rate that is imposed to the given goods and services. In conclusion, the results obtained are presented including a comparison in the individual states.