Provázanost daně z přidané hodnoty a cenové hladiny

Abstract

The thesis deals with situation, how VAT rates increase take effect to price level in Czech Republic. The target of the work is finding, how VAT rates increase in 2010 affect consumption expenditure of selected households compared to 2008. Partial target of the work is determine ratio of consumption expenditure of selected households of commodities in reduced rate, standard rate and exemption of tax. To fruition target are two hypotheses determined. The first one: “Household with lower incomes have in consumption basket representation greater proportion of commodities in reduced VAT rate than household with higher incomes”. The second hypothesis is: “Alterations made in VAT rates will have minor negative incidence on households without working members than household with working members and minor negative incidence on households without children than household with children”. Whereas based on from logical presumption, that when household will be (from the perspective of this issue) consuming greater proportion of commodities in reduced VAT rate compared with the previous period, better itself. The thesis is attended to value added tax, especially structure of the tax and its importance of public budgets. Further the work is concentrated on the inflation, there is its progression from 1993 illustrated and there is methods used for its measurement given too. Then the hypotheses are tested on the selected households.