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Vplyv vekovej štruktúry obyvateľstva na spotrebné výdaje v krajinách V4
Snopková, Monika
The bachelor thesis is focused on the assessment of the impact of population age structure on household consumption expenditure. According to Modigliani's economic theory and his co-workers, this influence could be significant. Consumer spending is affected by many more indicators that have a significant impact on it. One of the indicators is the economic level in the form of GDP. Other indicators representing the economic area that could affect consumer spending are interest rate, purchasing power parity and unemployment. From the resulting models, we can see that consumption patterns have a certain impact on the age structure. Modigliani's theory has not been proven to be true only in the Slovak Republic; other countries have shown the influence of age structure.
The Incidence of Consumption Taxation on Developement Consumption Expenditures of Consumer Sector
MACHOVÁ, Šárka
In my graduation theses I focus on charge of consumption taxes of consumer sector´s spending. Indirect taxes are imposed onto selected economic goods and increase their costs. Herewith they cause decrease of consumers´ available pension. Howsoever the available pension of different income groups is reduced depends at indirect taxes only on the level of consumption and which economic goods are used by these groups. Indirect taxes are on the contrary to direct taxes less conspicuous, because they are included in the prices of the wares and services. The consumer pays the tax by paying each purchase without any administrative acts and in doing so they do not know how much they paid in taxes to the government. The tax paid by an entity (natural or legal person) can be basically relocated in two ways. Onward to the buyer on the product market by increase of economic goods´ price or of a factor; backward to the seller. This relocation can be partial, i.e. the tax in new price will be partial; hundred-per-cent and in case of certain conditions it can be even higher than the height of tax is. The relocation doesn´t need to occur at all. For assesment of consumer sector tax charege level from consumption I chose a method which uses accessible agregate dates about consumption of social income group. In calculations I arised from dates from year 2006 published by Czech Statistical Office. From the analysys results of consumer sector´s consumption spending charge of consumer tax in 2006 result that the tax burden, which the consumer sector has, represents 13,15 {--} 14,90 % of their total average consumption spending. 11% of tax burden constitutes a value added tax and 3% constitutes a consumer tax. This means that if their consumption spending is 100 000 Kč, then the tax burdern would be 13 150 {--} 14 900 Kč. Consumer sector of employees and self-employers have a bigger tax burden than consumer sector of unemloyed and retirees. The reason is a bigger part of economic goods usage charged by 19% VAT rate.

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