Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region
This paper deals with a long-debated issue of the application of value added tax rates to labour-intensive services. The level of value added tax rates has a dominant influence on the tax liability of suppliers of these services and subsequently on the amount of available funds that they could use f...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Masaryk University
2012-01-01
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| Series: | Financial Assets and Investing |
| Subjects: | |
| Online Access: | http://is.muni.cz/do/econ/soubory/aktivity/fai/31053132/FAI_issue2012_01_randova_krajnak.pdf |
| _version_ | 1819078184112488448 |
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| author | Kateřina Randová Michal Krajňák |
| author_facet | Kateřina Randová Michal Krajňák |
| author_sort | Kateřina Randová |
| collection | DOAJ |
| description | This paper deals with a long-debated issue of the application of value added tax rates to labour-intensive services. The level of value added tax rates has a dominant influence on the tax liability of suppliers of these services and subsequently on the amount of available funds that they could use for development of their business. The aim of this paper is a presentation of results of the student grant Quantification of Impacts of Application of Reduced Value Added Tax Rate to Locally Supplied Services on the Suppliers of these Services”, which is focused on selected aspects of the “Study on reduced VAT applied to goods and services in the Member States of the European Union” in the conditions of the providers of these services from the Moravian-Silesian Region. For this paper the methods of regression analysis and analysis of variance – ANOVA were used. The deductive method and method of analysis have also been used. |
| first_indexed | 2024-12-21T19:09:03Z |
| format | Article |
| id | doaj.art-4c8d524913514b4387778821c33e20d5 |
| institution | Directory Open Access Journal |
| issn | 1804-5081 1804-509X |
| language | English |
| last_indexed | 2024-12-21T19:09:03Z |
| publishDate | 2012-01-01 |
| publisher | Masaryk University |
| record_format | Article |
| series | Financial Assets and Investing |
| spelling | doaj.art-4c8d524913514b4387778821c33e20d52022-12-21T18:53:15ZengMasaryk UniversityFinancial Assets and Investing1804-50811804-509X2012-01-01312141Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian RegionKateřina RandováMichal KrajňákThis paper deals with a long-debated issue of the application of value added tax rates to labour-intensive services. The level of value added tax rates has a dominant influence on the tax liability of suppliers of these services and subsequently on the amount of available funds that they could use for development of their business. The aim of this paper is a presentation of results of the student grant Quantification of Impacts of Application of Reduced Value Added Tax Rate to Locally Supplied Services on the Suppliers of these Services”, which is focused on selected aspects of the “Study on reduced VAT applied to goods and services in the Member States of the European Union” in the conditions of the providers of these services from the Moravian-Silesian Region. For this paper the methods of regression analysis and analysis of variance – ANOVA were used. The deductive method and method of analysis have also been used.http://is.muni.cz/do/econ/soubory/aktivity/fai/31053132/FAI_issue2012_01_randova_krajnak.pdfValue added taxVAT rateslabour-intensive servicesregression analysis |
| spellingShingle | Kateřina Randová Michal Krajňák Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region Financial Assets and Investing Value added tax VAT rates labour-intensive services regression analysis |
| title | Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region |
| title_full | Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region |
| title_fullStr | Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region |
| title_full_unstemmed | Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region |
| title_short | Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region |
| title_sort | selected aspects of the copenhagen economics study on reduced vat rates in the current conditions of the moravian silesian region |
| topic | Value added tax VAT rates labour-intensive services regression analysis |
| url | http://is.muni.cz/do/econ/soubory/aktivity/fai/31053132/FAI_issue2012_01_randova_krajnak.pdf |
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