Selected Aspects of the Copenhagen Economics Study on Reduced VAT Rates in the Current Conditions of the Moravian-Silesian Region

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...

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Bibliographic Details
Main Authors: Kateřina Randová, Michal Krajňák
Format: Article
Language:English
Published: Masaryk University 2012-01-01
Series:Financial Assets and Investing
Subjects:
Value added tax
VAT rates
labour-intensive services
regression analysis
Online Access:http://is.muni.cz/do/econ/soubory/aktivity/fai/31053132/FAI_issue2012_01_randova_krajnak.pdf

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