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Value Added Tax Rates Reform in the Czech Republic
[Reforma sazeb daně z přidané hodnoty v České republice]

Author

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  • Ondřej Bayer

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.

Suggested Citation

  • Ondřej Bayer, 2012. "Value Added Tax Rates Reform in the Czech Republic [Reforma sazeb daně z přidané hodnoty v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 82-91.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:1:id:304:p:82-91
    DOI: 10.18267/j.cfuc.304
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    More about this item

    Keywords

    VAT; Unification of the VAT rates; Impact of tax; Households deciles; DPH; Sjednocení sazeb DPH; Daňový dopad; Decily domácností;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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