Return to search

Ekonomické dopady změn sazeb DPH na české poplatníky / The economic effects of the VAT rate changes to the czech households

The aim of this thesis is to analyze the economic effects of the VAT rate changes to the czech households. Under investigation are three VAT rate regimes including the standard VAT rate and the reduced VAT rate of 21% and 15%, the uniform VAT rate of 17,5% and the standard VAT rate and two reduced VAT rates of 21%, 15% and 10%. The first of two intermediate aims of this thesis is to assign the appropriate tax rate to divisions, groups and classes of the classification CZ-COICOP at each of the evaluated VAT rate regimes. The second intermediate aim is to evaluate impacts of different tax burden caused by different VAT rate regime to the czech households devided into deciles by their income.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192656
Date January 2014
CreatorsJánková, Vendula
ContributorsKlazar, Stanislav, Brabcová, Pavlína
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

Page generated in 0.0014 seconds