National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Economic and social aspects of the VAT rate on selected products
Valdová, Kateřina ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The purpose of my Bachelor thesis is to analyse if installation of the second VAT reduced rate in the case of chosen products in Czech Republic was effective. I have examined three indexes. These indexes are administrative costs, price and amount of chosen products (gluten free food, books, baby food). The first part of my thesis is exploring administrative cost and tax incidence. The following is about description using reduces rates in Czech Republic and European Union this rates framework. Finally I have analysed evolution of administrative costs after installation of the second reduced rate was as beneficial as expected.
The development of the value added tax in the EU
Chadimová, Denisa ; Tepperová, Jana (advisor) ; Vítek, Leoš (referee)
This bachalor thesis provides the evolution of value added tax in member states of European Union. The aim is to describe how the rates of value added tax were evoluting in the countries which are member states in the European Union and assess whether all member states comply with EU legislation and indicate the permitted exceptions. Introduction is focused on the development of value added tax and its implementation in the tax system of the founding countries of the EU. Subsequently I describe the evolution of standard and reduced rates. The thesis concludes with a comparison of the evolution of the rates of VAT in the founded country and new joined countries. This comparison is showing that the founding countries have more permitted exceptions than the countries which joined later.
The impact of increasing the rate of value added tax on water
Tomášková, Monika ; Slintáková, Barbora (advisor) ; Matějka, Václav (referee)
My Bachelor thesis deals with the tax incidence in the context of the increase of reduced rate of VAT (value added tax) in the Czech republic. This work aims to analyse andquantify the impact of the increase of reduced rate of VAT in water management. The impact of the tax is quantified on the basis of the changes in the consumption prices of water in 2011and in 2012.

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