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National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
Ekologické daně v tuzemsku a jejich srovnání s vybraným státem EU
 Šmídová, Helena
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Dopady změn sazeb DPH u potravin v zemích EU
 Pokorná, Lenka
This diploma thesis is focused on examining the impacts of the distribution of the tax burden/benefit on the seller and the buyer in the changes of the VAT rates for foodstuffs in the countries of the European Union, between years 2010 and 2016. The main objective of the work is to set relative values of the tax incidence for consumers and producers in the individual EU countries, and then to deter-mine the general model of this distribution. For the solution, the tax impact meas-urement method was used at the time of the tax rate change using formulas. It was found that in the EU countries the average tax burden on the buyer was 66%. The buyer also receives an average tax benefit of 58% on average. This finding is beneficial for tax policy makers in their decision making.
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Změny snížené sazby DPH u potravin a jejich dopady na subjekty v ČR
 Švancarová, Šárka
This diploma thesis deals with changes of the reduced value added tax rate on food and their effects on entities in the Czech Republic. The literature overview explains the basic terms in the area of value added tax, and in more details it describes the issue of tax incidence and its consequences. The attention is also concentrated on the food market and on the principles that operate on it. The next part concerns the quantification of the actual development of the reduced value added tax rate and its impact on the distribution of the tax burden. The aim of the diploma thesis is to determine the degree of the tax burden distribution arising due to changes in the reduced VAT rate imposed on food in the Czech Republic within the maximum possible length of the time series between buyers, sellers and manufacturers and to compare these results with theoretical assumptions about the distribution of the tax burden between these entities. The partial objective is to evaluate how the determined distribution of the tax burden affects different groups of consumers.
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Ekologické daně v tuzemsku a jejich srovnání s vybraným státem EU
 Šmídová, Helena
Detailed record

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