National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 

Could not find similar documents for this query.
Comparison of the effective VAT rates in European countries
Procházková, Adéla ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
The main objective of this work is to calculate the effective rate of value added tax (hereinafter VAT) and its subsequent comparison with the basic statutory VAT rates. The first part focuses on the VAT itself as such and its importance in national tax systems. The second part focuses on the macroeconomic indicators of the performance of the tax burden and tax systems. Part three introduces us to an effective indicator of the average VAT rate, which is referred to as AVTR for which it is necessary to know the macroeconomic data (obtained from the national accounts of individual states) that are in this part also described. The climax of the third part, the results for the 27 EU Member States for the period 2004-2012.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.