Dopad DPH na spotřebu domácností v České republice
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Ševčíková, Klára
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The bachelor thesis deals with the impact of the VAT on household consumption in the Czech Republic. The first part is devoted to the characterization of taxes, especially VAT. The next part deals with the historical development of VAT in the Czech Republic since 1992 to 2014. After that are described definitions relating to household consumption. In the last part is examined the effect of the VAT on household consumption in the first, fifth and tenth decile (income band) between the years 2005-2012.
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Import 05/08/2014
Subject(s)
VAT, household consumption, income band