Advanced Search
MyIDEAS: Login to save this article or follow this journal

The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts

Contents:

Author Info

  • Jan Siroky

    ()
    (Faculty of Economics, Technical University of Ostrava)

  • Anna Kovarova

    ()
    (Faculty of Economics, Technical University of Ostrava)

Registered author(s):

    Abstract

    Value added tax is the most harmonized tax within the single internal market of the European Communities. Although Community law defines the basic constraints of the VAT legislative form in the Member States, Directive No. 2006/112/EC on the common system of value added tax, as amended, leaves a certain freedom for the Member States. One of the most visible characteristics of VAT is its rates, which are – while maintaining the established minimum limits – fully within the responsibility of Member States. This paper outlines - on the example of the Czech Republic and the VAT changes effective as at 1/1/2010 – the possibility of following the internal fiscal interests of the Czech Republic in the context of the economic crisis and the obligation to implement the directives of the Council. The aim of this text is to indicate, along with the increase of the public budget revenues, the further effects of changes in VAT rates on the consumer basket (and thus the price level) and the structure of household expenditures.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.vsfs.cz/periodika/acta-2010-02.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by University of Finance and Administration in its journal ACTA VSFS.

    Volume (Year): 4 (2010)
    Issue (Month): 2 ()
    Pages: 126-139

    as in new window
    Handle: RePEc:prf:journl:v:4:y:2010:i:1:p:126-139

    Contact details of provider:
    Postal: Estonská 500/3, 101 00 Praha 10
    Phone: (+420) 210 088 800
    Fax: (+420) 271 741 597
    Email:
    Web page: http://www.vsfs.cz/
    More information through EDIRC

    Related research

    Keywords: value added tax (VAT); VAT rates; European Union; Community law; national interests; consumer basket; price level;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:prf:journl:v:4:y:2010:i:1:p:126-139. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Helena Hakenova).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.