Zhodnocení výběru daně z přidané hodnoty v České republice

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Bogar, Daniel

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The aim of the diploma thesis is to evaluate the influence of chosen macroeconomic indicators with value added tax collection in the Czech republic from 2005 to 2013 by linear regression with the least square method. The result of the thesis is that value added tax collection depends negatively with interest rate, balance of foreign trade and positively with money agregate M3.

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Import 05/08/2014

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econometrics, least square method, macroeconomics indicators, value added tax revenue

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