DOPADY ZVÝŠENÉHO BŘEMENE DANĚ Z PŘIDANÉ HODNOTY UVALENÉ NA ZEMĚDĚLSKÉ PRODUKTY A POTRAVINY V ČESKÉ REPUBLICE A NA SLOVENSKU

• Authors: David Petr

Title variants

EN

Effects of increased value added tax burden levied on agricultural products and foodstuffs in the Czech Republic and Slovakia

• Languages of publication: CS

Abstracts

EN

The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in reduced rates of value added tax in the Czech Republic in the late 2007 and 2008 and Slovakia since May 2004. At the same time it identifies the size of portion of increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of value added tax in the Czech Republic and Slovakia. Possible future changes in this field are considered on the basis of determining the values of the distribution of increased tax burden. It also includes determination of indicator of change in the selling prices of agricultural products and food in the increase in the reduced rate of value added tax in the Czech Republic and Slovakia.

Keywords

EN

TAX BURDEN; VALUE ADDED TAX; AGRICULTURAL PRODUCTS; FOOD; CZECH REPUBLIC; SLOVAKIA

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2012
• Volume: 60
• Issue: 5
• Pages: 509 – 527

Contributors

author

David Petr

• Mendelova univerzita v Brně, Provozně ekonomická fakulta, Ústav účetnictví a daní, Zemědělská 1, 613 00 Brno, Czech Republic