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
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
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
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.
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