MACH, Petr. VAT Rates and their Impact on Business and Tax Revenue. European Research Studies Journal. Piraeus: International Strategic Management Association, 2018, vol. 21, No 1, p. 144-152. ISSN 1108-2976.
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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
Original language English
Type of outcome Article in a journal
Field of Study 50202 Applied Economics, Econometrics
Country of publisher Greece
Confidentiality degree is not subject to a state or trade secret
WWW Celý text článku
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 AR 2017-2018, RIV_2019, SCOPUS, xJ3
Changed by Changed by: Bc. Jan Peterec, učo 24999. Changed: 17/4/2019 09:20.
Abstract
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.
Abstract (in Czech)
Sazby DPH a jejich vliv na podnikání a daňové příjmy.
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