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@article{6737, author = {Mach, Petr}, article_location = {Piraeus}, article_number = {1}, keywords = {Tax; Tax Revenue; Value Added Tax; Laffer Curve}, language = {eng}, issn = {1108-2976}, journal = {European Research Studies Journal}, title = {VAT Rates and their Impact on Business and Tax Revenue}, url = {https://www.ersj.eu/dmdocuments/2018_XXI_1_13.pdf}, volume = {21}, year = {2018} }
TY - JOUR ID - 6737 AU - Mach, Petr PY - 2018 TI - VAT Rates and their Impact on Business and Tax Revenue JF - European Research Studies Journal VL - 21 IS - 1 SP - 144-152 EP - 144-152 PB - International Strategic Management Association SN - 11082976 KW - Tax KW - Tax Revenue KW - Value Added Tax KW - Laffer Curve UR - https://www.ersj.eu/dmdocuments/2018_XXI_1_13.pdf L2 - https://www.ersj.eu/dmdocuments/2018_XXI_1_13.pdf N2 - Tax rates have impact on business activity and on the volume of the tax revenue. This relation is generally known as the Laffer curve. In this article data on VAT rates and revenues in the Czech Republic between 2006—2015 are used to estimate the Laffer curve and to find the revenue maximising tax rates. It is shown that the standard rate of VAT in the Czech Republic is behind the revenue maximising rate and that decreasing the rate would help the taxpayer as well as the state budget. ER -
MACH, Petr. VAT Rates and their Impact on Business and Tax Revenue. \textit{European Research Studies Journal}. Piraeus: International Strategic Management Association, 2018, roč.~21, č.~1, s.~144-152. ISSN~1108-2976.
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