The aim of this diploma thesis is to analyze the impact of the reduction of VAT on selected groceries in Slovakia in 2016. I am comparing the composition of the consumer basket and shopping lists of end-consumers before this legislative amendment and thereafter and consumer preferences, on which products they would like to have reduced VAT rate. Then I am also analysing the impact on the consumer prices of groceries with recured tax rate and on the groceries, which composition is similar, but they are encumbered with standard tax rate. The comparative analysis has shown that the tax reduction is reflected in the final price of approximately 96 %. The theoretical part deals with the characteristics and the system of value added tax, historical development in Slovak law and impacts of the tax rate cut abroad. Conclusion interprets the results of comparative analysis and questionnaire.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264372 |
| Date | January 2015 |
| Creators | Tóth, Michal |
| Contributors | Štěpánek, Pavel, Hájek, Jan |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Slovak |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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