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Effect of Introducing Second Reduced Rate of VAT on Consumer Purchase Behaviour with Gluten-free Food

Author

Listed:
  • Daniela Šálková

    (Department of Trade and Accounting, Faculty of Economics and Management, Czech University of Life Sciences, Prague, Kamýcká 129, 16521 Prague, Czech Republic)

  • Petr Kučera

    (Department of System Engineering, Faculty of Economics and Management, Czech University of Life Sciences, Prague, Kamýcká 129, 16521 Prague, Czech Republic)

  • Lukáš Moravec

    (Department of Trade and Accounting, Faculty of Economics and Management, Czech University of Life Sciences, Prague, Kamýcká 129, 16521 Prague, Czech Republic)

Abstract

The aim of the paper is to assess the effect of introducing the second reduced rate of VAT of 10 % since 1 January 2015 on consumer behaviour when purchasing gluten-free food. Monitoring the effect of the VAT rate reduction on selected gluten-free food and products was a part of a research focused on gluten-free consumer preferences when eating in restaurants (960 respondents were interviewed). Further research which was focused on the effect of the VAT rate reduction and which surveyed the consumer criteria when purchasing gluten-free products addressed a total of 160 respondents with a gluten-free diet. According to the respondents' experience, the introduction of the second reduced VAT rate of 10 % has not significantly affected the prices for the final consumers. The reason for that may be the fact that the second reduced VAT rate applies mostly to ingredients used in gluten-free production and only a few final products. A large group of coeliacs is not even aware of or has not registered the VAT change.

Suggested Citation

  • Daniela Šálková & Petr Kučera & Lukáš Moravec, 2017. "Effect of Introducing Second Reduced Rate of VAT on Consumer Purchase Behaviour with Gluten-free Food," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(3), pages 1045-1053.
    • Handle: RePEc:mup:actaun:actaun_2017065031045
    DOI: 10.11118/actaun201765031045
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    References listed on IDEAS

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    1. Halina Starzyczná & Michal Stoklasa & Pavla Sýkorová, 2013. "Behaviour of Czech customers when buying food products," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2801-2810.
    2. Barbora Slintáková & Stanislav Klazar, 2010. "Impact of Harmonisation on Distribution of VAT in the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 2010(2), pages 133-149.
    3. Yoram Wind & Thomas L. Saaty, 1980. "Marketing Applications of the Analytic Hierarchy Process," Management Science, INFORMS, vol. 26(7), pages 641-658, July.
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