MEZERA DANĚ Z PŘIDANÉ HODNOTY V ČESKÉ REPUBLICE A SLOVENSKÉ REPUBLICE

• Authors: Košťáková Tereza , Hana Zídková

Title variants

EN

VAT gap in the Czech Republic and Slovak Republic

• Languages of publication: CS

Abstracts

EN

The paper describes the term VAT (Value-Added Tax) gap and the method used to estimate in the Czech Republic (CR). The focus is drawn to calculating the theoretical VAT liability from the input-output tables which are a part of National Accounts. The method used by the Czech Statistical Office in the process of computing the weighted average VAT rate (model WAR) for the purpose of the CR contribution to the EU badge is used for the calculation of the theoretical VAT in the CR. The calculations of the VAT gap in the years 2002 to 2010 done by the method WAR is compared to the results published in the Slovak Republic (SR). The VAT gap in the CR reaches on average approximately 17%, but it has been steadily increasing up to 26% in 2010. In the SR the VAT gap is higher, in average 25,5% and is also growing.

Keywords

EN

VAT GAP; OUTPUT-INPUT TABLES; AVERAGE VAT RATE; CZECH REPUBLIC; SLOVAK REPUBLIC; MODEL WAR

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2015
• Volume: 63
• Issue: 7
• Pages: 705 - 717

Contributors

author

Košťáková Tereza

• Český statistický úřad, Na Padesátém 81, 100 82 Praha 10, Czech Republic

author

Hana Zídková