Labour-Intensive Services and Changes in Value Added Tax Revenue

Labour-Intensive Services and Changes in Value Added Tax Revenue

VAT rates have gradually become an important fiscal policy tool of of EU member states. This paper quantifies the influence on the VAT revenue of the potential transfer of selected labour intensive services from the standard to a reduced VAT rate in the Czech Republic. The data used for the analysis...

Full description

Bibliographic Details
Main Authors:	Krzikallova Katerina, Strilkova Regina
Format:	Article
Language:	English
Published:	Tomas Bata University in Zlín 2016-03-01
Series:	Journal of Competitiveness
Subjects:	European Union tax policy labour-intensive services value added tax value added tax rates value added tax revenues Czech Republic
Online Access:	http://www.cjournal.cz/files/207.pdf

Similar Items

Value added tax in Great Britain for businesses and professions /
by: 255001 Wheatcroft, G. S. A., et al.
Published: (1073)

Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro
by: Živković Aleksandra
Published: (2021-01-01)

Tax Revenue Estimation Resulting From Value Added Tax Implementation Law in IRAN
by: Abolfazl Ghiasvand, et al.
Published: (2011-09-01)

Tax Revenue And Economic Growth In Nigeria
by: Ayeni Olasubomi Adefolake, et al.
Published: (2022-12-01)

Value added tax rates in the light of Community law
by: Michalina Duda
Published: (2010-12-01)

Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction
by: Seyedeh Zahra Mousavi
Published: (2021-05-01)

Modalities of value added tax evasion in the Republic of Serbia
by: Marčetić Marija, et al.
Published: (2016-01-01)

PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)
by: Astri Warih Anjarwi, et al.
Published: (2021-01-01)

Understanding GOODS & SERVICES TAX (GST) in Malaysia /
by: Eurosource Publications Ltd, issuing body 642384
Published: (2013)

Tax expenditures and the efficiency of Croatian value added tax
by: Petar Sopek
Published: (2012-09-01)

The Effect of Green Tax on Total Tax Income (Case Study of Selected OECD Countries)
by: Maral Eskandari, et al.
Published: (2021-02-01)

Awareness, readiness, perception and acceptance on goods and services tax (GST) : a case study of Kuala Lumpur /
by: Nur Athirah Abdul Karim, 1990-, author, et al.
Published: (2013)

Awareness, readiness, perception and acceptance on goods and services tax (GSC) : a case study of Kuala Lumpur /
by: Nur Athirah Abdul Karim, 1990-, author, et al.
Published: (2013)

Value added taxation the experience of the United Kingdom/
by: Prest, A. R. (Alan Richmond), 1919-
Published: (1991)

TAX REFORM AND NONCOMPLIANCE IN INDONESIA
by: Heru Iswahyudi
Published: (2017-05-01)

VAT FRAUD PREVENTION
by: Beata Hoza, et al.
Published: (2016-02-01)

VAT FRAUD PREVENTION
by: Beata Hoza, et al.
Published: (2016-02-01)

VAT FRAUD PREVENTION
by: Beata Hoza, et al.
Published: (2016-02-01)

VAT FRAUD PREVENTION
by: Beata Hoza, et al.
Published: (2016-02-01)

VAT FRAUD PREVENTION
by: Beata Hoza, et al.
Published: (2016-02-01)

VAT FRAUD PREVENTION
by: Beata Hoza, et al.
Published: (2017-07-01)

JURIDICAL ANALYSIS OF LIABILITY OF INCOME TAX AND VALUE ADDED TAX ON E-COMMERCE BUSINESS ACTIVITIES
by: Hadi Ardana TAMPUBOLON, et al.
Published: (2020-06-01)

EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHA-SILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT. AAI
by: Devi Yanti, et al.
Published: (2020-07-01)

Practical aspects of value added tax in the agricultural enterprises in the EU
by: Danuše Nerudová, et al.
Published: (2007-01-01)

Management of Tax Payments Under the Definitive Value Added Tax Regime
by: Jurušs Māris, et al.
Published: (2018-04-01)

DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES
by: Šárka Sobotovičová, et al.
Published: (2017-12-01)

Management of Tax Burden on Value-Added Tax at the Enterprise Level
by: Yuliya Ostapenko
Published: (2021-03-01)

Value added tax : a comparative approach /
by: 363926 Schenk, Alan, et al.
Published: (2007)

Selected problems of value added tax application in the agricultural sector of the European Union internal market
by: P. David, et al.
Published: (2008-01-01)

Dr Choong on GST Appeal /
by: Choong, Kwai Fatt, 1965-, Dr., 568616
Published: (2017)

VAT : a business by business guide/
by: 226980 Packer, Bill
Published: (1989)

The VAT in developing and transitional countries /
by: Bird, Richard M. (Richard Miller), 1938-, et al.
Published: (2007)

Vat & property /
by: 218041 Scott, Howard, et al.
Published: (1989)

Malaysia Master GST Guide 2014 /
by: Thornton, Richard (Accountant), author 642433, et al.
Published: ([201)

How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level
by: Cristina VLAD, et al.
Published: (2019-11-01)

The Need for Harmonizing Value Added Tax Legislation in Gulf Cooperation Council
by: Tif Said Suhail Al Mazroui, et al.
Published: (2022-06-01)

Taxation of Enterprises in the Beer Industry: The Accounting-Methodical Aspect of the Formation of Tax Invoices with Value Added Tax
by: Zinkevych Anastasiia V.
Published: (2019-04-01)

OPTIMIZATION OF THE TAX BURDEN OF THE ENTERPRISE: LEGISLATIVE PREREQUISITES IN THE CONTEXT OF THE EUROPEAN EXPERIENCE
by: Tetiana Yakovets
Published: (2021-09-01)

Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019
by: Alian Natision, et al.
Published: (2021-10-01)

Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income In Indonesia
by: Ermida Fermiana Sonbay, et al.
Published: (2022-06-01)