Posouzení podnikatelských a fiskálních dopadů změn sazeb daně z přidané hodnoty u služeb s vysokým podílem lidské práce

Abstract

The doctoral thesis is focused on application of reduced VAT rate on the selected labour-intensive services. The aim is to make an assessment of business and fiscal impacts of a possible transfer of selected labour-intensive services (restaurant and catering services, hairdressing services, minor repairing of shoes and leather goods and bicycles) from the standard to the reduced VAT rate in the Czech Republic. The data for the analysis were obtained by the questionnaire research that was carried out among suppliers of these services, the General Financial Directorate, the Czech Statistical Office and tax administrations and professional organizations of selected European Union countries. For achieving the aim, there were mainly used methods of descriptive statistics, hypothesis testing, correlation and regression analysis and comparison of files. The further methods that were used are analysis, synthesis, description and comparison. The results show that this possible legislative change would lead to the creation of available funds that would be invested depending on the type of these services suppliers´ mainly in business development, but also for the payment of profits to owners of the company. The significant positive impact on employment, prices decrease or demand increase and thereby flatly negative effect on VAT collection and generally on the state budget, as presupposed the Copenhagen Economics study from 2007 has not been confirmed. After taking into account all the aspects mentioned in the dissertation theses the author would recommend that the government should transfer to the reduced VAT rate only category of restaurant services.