VAT Rates and their Impact on Business and Tax Revenue

@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. Online. \textit{European Research Studies Journal}. Piraeus: International Strategic Management Association, 2018, roč.~21, č.~1, s.~144-152. ISSN~1108-2976. [citováno 2024-04-24]