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@article{3090,
author = {Široký, Jan and Kovářová, Anna},
article_location = {Praha},
article_number = {2},
keywords = {value added tax (VAT); VAT rates; European Union; Community law; national interests; consumer basket; price level},
language = {eng},
issn = {1802-792X},
journal = {ACTA VŠFS},
title = {The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts},
volume = {2010},
year = {2010}
}
TY - JOUR
ID - 3090
AU - Široký, Jan - Kovářová, Anna
PY - 2010
TI - The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts
JF - ACTA VŠFS
VL - 2010
IS - 2
SP - 121-134
EP - 121-134
PB - Vysoká škola finanční a správní, o.p.s.
SN - 1802792X
KW - value added tax (VAT)
KW - VAT rates
KW - European Union
KW - Community law
KW - national interests
KW - consumer basket
KW - price level
N2 - 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.
ER -
ŠIROKÝ, Jan and Anna KOVÁŘOVÁ. The Causes of Changes in the Rates of Value Added Tax in the Czech Republic and their Possible Impacts. \textit{ACTA VŠFS}. Praha: Vysoká škola finanční a správní, o.p.s., 2010, vol.~2010, No~2, p.~121-134. ISSN~1802-792X.
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