Value Added Tax Rates Reform in the Czech Republic

Reforma sazeb daně z přidané hodnoty v České republice

Ondřej Bayer

Český finanční a účetní časopis, 2012, vol. 2012, issue 1, 82-91

Abstract: The paper is based on general function of tax reforms. It evaluates VAT from the perspective of the taxpayer in the planned change of VAT rates in Czech Republic. The main aim is to analyze the impact of the changes on individual households deciles. The methodology is based on the database Czech Statistical Office. Then simulation analysis on family accounts is made. The data obtained are discussed in terms of tax equity. The result is that VAT has already regressive impact and the planned unification of the VAT rates increases regression.

Keywords: VAT; Unification of the VAT rates; Impact of tax; Households deciles; DPH; Sjednocení sazeb DPH; Daňový dopad; Decily domácností (search for similar items in EconPapers)
JEL-codes: H20 H21 H22 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.cfuc.304

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