National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Estimated impacts of VAT rate changes on households: comparison of two different scenarios from 2013
Janský, Petr
On November 7, 2012, the Chamber of Deputies passed the so-called stabilization package proposed by the government, which includes a hike of the VAT rate by 1 percentage point starting from the following year, hence the reduced and basic rates will increase to 15 and 21 percentages, respectively. This study presents a projection of the impacts of this bill and compares them to the current legislation, which unifies the VAT rates to 17.5%. The methodology underlying these projections is derived from an earlier IDEA Policy Study on “How Would The Tax Changes Impact Households and Public Budgets” published on February 24, 2011.
Expected effects of changes in VAT rates on provincial budgets
Dušek, Libor ; Janský, Petr
The report estimates the impact of contemplated changes in VAT revenues and expenses of the selected region (Zlín), and also on VAT receipts at the national level.

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