The value-added tax has significant fiscal and monetary effect. This tax has the largest portion of revenues from all taxes in the tax system to the state budget all European Union members. From this perspective, it is a key element for the national economy. The specific characteristic of the value-added tax affects the price of almost every goods and services in the European Single market. The initial implementation and tax rate change have effect on the inflation rate, which reflect and indicate about economic situation. The tax rate changes lead not only to different tax incomes, but also to different consumer prices. This thesis is researching strength of impact of tax rates changes on the inflation. All types of rates and their changes have different impact on the inflation and their effects are different in time. The most significant influence has a standard rate in the short term and first reduced rate in the long period. In general, the increasing of rates has stronger impact on the inflation than reducing. From these reasons is necessary thorough preparation and analysis before every tax rate change, because every tax rate change has influence on the economic stability, competitiveness of business and household consumption expenditure.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:316010 |
| Date | January 2017 |
| Creators | Procházka, Jan |
| Contributors | Žáková Kroupová, Zdeňka, Lenka, Lenka |
| Publisher | Česká zemědělská univerzita v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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