Open Access

Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014)


Cite

Bogetić, Ž., Hassan, F. (1993). Determinants of Value-Added Tax Revenue. Washington: The World Bank.Search in Google Scholar

Cnossen, S. (2003). How Much Tax Coordination in the European Union? International Tax and Public Finance, 10(6), 625–649.10.1023/A:1026373703108Search in Google Scholar

Czech Statistical Office. (2014a). Consumer Price Indices (User’s methodological manual). Retrieved February 11, 2015, from http://www.czso.cz/eng/redakce.nsf/i/cpi_users_methodological_manual/$File/manual_isc_2014en.pdf.Search in Google Scholar

Czech Statistical Office. (2014b). Inflation, Consumer Prices. Retrieved February 10, 2015, from http://www.czso.cz/eng/redakce.nsf/i/inflation_consumer_prices_ekon.Search in Google Scholar

Czech Statistical Office. (2015). Living conditions, Household Income and Expenditure. Retrieved July 20, 2015, from https://www.czso.cz/csu/czso/zivotni_uroven_spotreba_domacnosti_prace.Search in Google Scholar

European Commission. (2015). VAT Rates Applied in the Member States of the European Union. Retrieved January 31, 2015, from http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf.Search in Google Scholar

Eur-lex. (2006). Council Directive 2006/112/EC of 28 November, 2006, on the common system of value added tax. Retrieved January 13, 2015, from http://eur-lex.europa.eu/LexUri-Serv/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:EN:PDF.Search in Google Scholar

Eur-lex. (2010). COM(2010)695: Green Paper. On the future of VAT Towards a simpler, more robust and efficient VAT system. Retrieved January 13, 2015, from htttp://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0695:FIN:EN:PDF.Search in Google Scholar

James, S., Nobes, C. (2010). The Economics of Taxation. Principles, Policy and Practice (10th ed.). London: Fiscal Publication.Search in Google Scholar

Kolář, P., Vítek, L., Pavel, J. et al. (2005). Zdanění a neutralita. Praha: Eurolex Bohemia. Kotlán, I., Machová, Z. (2012). The Impact of the Tax Burden on the Living Standard in OECD Countries. Journal of Economics – Ekonomický časopis, 61(9), 951–962.Search in Google Scholar

Nerudová, D., Široký, J. (2010). The Principle of Neutrality: VAT/GTS v. Direct Taxation. In.: Lang, M., Meltz, M., Kristoffersson, E., eds. (2009). Value Added Tax and Direct Taxation. Similarities and Differences. Amsterdam: IBDF.Search in Google Scholar

Schellekens, M., ed. (2015). European Tax Handbook 2015. Amsterdam: IBFD.Search in Google Scholar

Schenk, A., Oldman, O. (2007). Value Added Tax. A Comparative Approach. New York: Cambridge University Press.10.1017/CBO9780511618048Search in Google Scholar

Schenk, A., Thuronyi, V., Cui, W. (2015). Value Added Tax. A Comparative Approach. 2nd Edition. New York: Cambridge Univesity Press.10.1017/CBO9781107337671Search in Google Scholar

Široký, J., Střílková, R., Bánociová, A., Zlaczká, V. (2014). Reflection of the change in VAT rates on selected household expenditures in the Czech Republic and the Slovak Republic (2007–2013). Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 62(6), 1465–1474. doi: 10.11118/actaun201462061465.10.11118/actaun201462061465Search in Google Scholar

Široký, J., Střílková, R. (2015). Trend, Development, Role and Importance of VAT in the EU. Brno: CERM.Search in Google Scholar

Tait, A. (1988). Value Added Tax. International Practice and Problems. Washington: International Monetary Fund.Search in Google Scholar

Zodrow, G. R. (2003). Tax Competition and Tax harmonization in the European Union. International Tax and Public Finance, 10(6), 651–671. doi: 10.1023/A:1026377819946.10.1023/A:1026377819946Search in Google Scholar

eISSN:
1804-8285
Language:
English
Publication timeframe:
4 times per year
Journal Subjects:
Business and Economics, Political Economics, Macroecomics, Economic Policy, Law, European Law, other