J 2018

VAT Rates and their Impact on Business and Tax Revenue

MACH, Petr

Basic information

Original name

VAT Rates and their Impact on Business and Tax Revenue

Authors

MACH, Petr (203 Czech Republic, guarantor, belonging to the institution)

Edition

European Research Studies Journal, Piraeus, International Strategic Management Association, 2018, 1108-2976

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50202 Applied Economics, Econometrics

Country of publisher

Greece

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

RIV identification code

RIV/04274644:_____/18:#0000345

Organization unit

University of Finance and Administration

Keywords (in Czech)

Tax, Tax Revenue, Value Added Tax, Laffer Curve

Keywords in English

Tax; Tax Revenue; Value Added Tax; Laffer Curve

Tags

Změněno: 17/4/2019 09:20, Bc. Jan Peterec

Abstract

ORIG CZ

V originále

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.

In Czech

Sazby DPH a jejich vliv na podnikání a daňové příjmy.