IDEAS home Printed from https://ideas.repec.org/a/cmn/journl/y2015i3p189-202.html
   My bibliography  Save this article

Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014)

Author

Listed:
  • Regina Strilkova

    (VŠB - Technical University of Ostrava, Faculty of Economimcs)

  • Jan Siroky

    (VŠB - Technical University of Ostrava, Faculty of Economimcs)

Abstract

The Czech Republic is a typical representative EU Member State which has several times changed VAT rates during the analyzed period 2007-2014 in an effort to consolidate the public budget. These changes are reflected in household spending, which were analyzed by means of the consumer basket, the composition of which is also undergoing changes. Another factor that has an impact on household expenditures is the transfer of commodities between the reduced and standard rate of VAT. The final factor used is the differentiation of households according to their income levels. The aim of this paper is to determine how these changes took effect in the Czech Republic in the share of consumption of commodities included in the standard and reduced VAT rates and in exempt transactions according to household income groups in the analyzed period 2007-2014 and to determine the impact of these changes on the tax burden on selected households by value added tax and confirmation of the assumption of VAT regressivity.

Suggested Citation

  • Regina Strilkova & Jan Siroky, 2015. "Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014)," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 3, pages 189-202, September.
    • Handle: RePEc:cmn:journl:y:2015:i:3:p:189-202
    as

    Download full text from publisher

    File URL: http://www.eaco.eu/wp-content/uploads/2015/09/siroky.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Cnossen, Sijbren, 2003. "How Much Tax Coordination in the European Union?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 625-649, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Eloi Laurent, 2007. "From Competition to Constitution: Races to Bottoms and the Rise of 'Shadow' Social Europe," SciencePo Working papers Main hal-00972706, HAL.
    2. Karel Brychta,, 2010. "Evidence On Effective Tax Rates In The Czech Republic," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 21-32.
    3. Jan Široký & Regína Střílková & Anna Bánociová & Veronika Zlaczká, 2014. "Reflection of the Change in VAT Rates on Selected Household Expenditures in the Czech Republic and the Slovak Republic (2007-2013)," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 62(6), pages 1465-1474.
    4. Rezende, Fernando, 2005. "Tax Harmonization and Economic Integration: MERCOSUR," IDB Publications (Working Papers) 2929, Inter-American Development Bank.
    5. Fernández-de-Córdoba, Gonzalo & Torres, José L., 2012. "Fiscal harmonization in the European Union with public inputs," Economic Modelling, Elsevier, vol. 29(5), pages 2024-2034.
    6. Ulrich Schreiber & Gregor Führich, 2009. "European group taxation-the role of exit taxes," European Journal of Law and Economics, Springer, vol. 27(3), pages 257-274, June.
    7. Fernando M. M. Ruiz, 2006. "Convergence de l'impôt sur les sociétés dans l'Union E uropéenne," Economie & Prévision, La Documentation Française, vol. 0(2), pages 79-96.
    8. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
    9. Kozuharov, Sasho & Ristovska, Natasha & Ilieva, Jana, 2015. "Harmonization Of Tax Policies:Reviewing Macedonia And Croatia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 6(2), pages 255-265.
    10. Dietl Helmut M & Jaag Christian & Lang Markus & Trinkner Urs W.O., 2011. "Competition and Welfare Effects of VAT Exemptions," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-29, April.
    11. repec:spo:wpecon:info:hdl:2441/3530 is not listed on IDEAS
    12. Jonathan Pycroft & Salvador Barrios, 2012. "Effective Green Taxation: Method and application to firm-level data," EcoMod2012 3874, EcoMod.
    13. repec:hal:spmain:info:hdl:2441/3530 is not listed on IDEAS
    14. repec:ipf:finteo:v:39:y:2015:i:3:p:115-137 is not listed on IDEAS
    15. repec:spo:wpmain:info:hdl:2441/3530 is not listed on IDEAS
    16. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
    17. repec:hal:wpspec:info:hdl:2441/3530 is not listed on IDEAS
    18. Artur Świstak & Sebastian Wawrzak & Agnieszka Alińska, 2015. "In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland," Financial Theory and Practice, Institute of Public Finance, vol. 39(2), pages 115-137.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmn:journl:y:2015:i:3:p:189-202. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Helena Campbelle (email available below). General contact details of provider: http://www.eaco.eu .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.