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Changes in VAT rates during the economic crisis

Author

Listed:
  • Jan Široký

    (Katedra veřejné ekonomiky, VŠB-Technická univerzita Ostrava, 701 21 Ostrava, Česká republika)

  • Anna Kovářová

    (Katedra veřejné ekonomiky, VŠB-Technická univerzita Ostrava, 701 21 Ostrava, Česká republika)

Abstract

To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance.Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for the Member States. One of the main characteristics of VAT is its tax rates which are - while maintaining specified minimal borders - in competency of Member States.Paper illustrates and evaluates the changes in tax rates of individual Member States during the economic crisis and points to their context and consequences.

Suggested Citation

  • Jan Široký & Anna Kovářová, 2011. "Changes in VAT rates during the economic crisis," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(2), pages 339-346.
    • Handle: RePEc:mup:actaun:actaun_2011059020339
    DOI: 10.11118/actaun201159020339
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    References listed on IDEAS

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    1. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    2. Keen, Michael & Lockwood, Ben, 2010. "The value added tax: Its causes and consequences," Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
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    Cited by:

    1. Jan ŠIROKÝ & Anna KOVÁŘOVÁ & Kateřina RANDOVÁ, 2012. "The role of the value added tax on foodstuffs in the consumer basket," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(8), pages 387-395.

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