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Incidence of the VAT Rates Harmonisation in the Czech Republic


  • Stanislav Klazar
  • Barbora Slintáková
  • Slavomíra Svátková
  • Martin Zelený


This paper reports results of the research concerning incidence of the value added tax in the Czech Republic over the period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the entry of the Czech Republic into the EU on the distribution of the tax burden among households with different attributes including income. In our analysis we used 2004 Household Budget Survey data on consumption expenditures and various households ́ attributes. Considerable issue of our research was to estimate the VAT burden for each household in the statistical survey before and after the entry into the EU. We found out that the VAT burden of Czech households increased after the VAT rates harmonisation. Important result of our analysis was that the Czech VAT is progressive. The progressivity of the VAT is probably caused by a design of the tax when different items of household consumption are taxed at different rates including exemptions. Moreover, we found out that the Czech VAT was more progressive when the VAT was introduced than in time of the accession to the EU.

Suggested Citation

  • Stanislav Klazar & Barbora Slintáková & Slavomíra Svátková & Martin Zelený, 2007. "Incidence of the VAT Rates Harmonisation in the Czech Republic," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2007(1), pages 45-56.
  • Handle: RePEc:prg:jnlaop:v:2007:y:2007:i:1:id:37:p:45-56

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    References listed on IDEAS

    1. Alexandre Mathis, 2004. "VAT indicators," Taxation Papers 2, Directorate General Taxation and Customs Union, European Commission, revised Apr 2004.
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    More about this item


    progresivita zdanění; DPH; dopad daně; VAT; tax incidence; progressivity of taxation;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies


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