This thesis focuses on tax incidence of selected products falling into the reduced VAT rate. This thesis analyzes the impact of changes of the reduced VAT rate on the consumer. It identifies the possible factors influencing the tax transfer and the tax impact and effects arising from it. The analysis focuses on reduced VAT rate in 2012, where there was an increase by four percentage points and on reduced VAT rate in 2013, where the rate was increased again by one percentage point. To determine the percentage impact of the change of reduced VAT rates, the average prices of food from the Czech Statistical Office are used in both cases. Finally the thesis gives recommendations on tax policy in the field of the reduced VAT rate.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:177016 |
| Date | January 2014 |
| Creators | Hudcová, Dagmar |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0016 seconds