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    Wyświetlanie 1-3 z 3
    Tytuł:
    VAT and its influence on buying behaviour in the Czech Republic
    Autorzy:
    Kučerová, Vladimira
    Powiązania:
    https://bibliotekanauki.pl/articles/18797205.pdf
    Data publikacji:
    2017
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    Value Added Tax
    price elasticity of demand
    buying behaviour
    food retail
    case study
    Opis:
    Research background: Value added tax (VAT) is nowadays the most widely used indirect tax system in developed countries. Value added tax, is an instrument of fiscal policy and also a very important source of income for the state budget. It is one of the universal indirect taxes, which has a significant influence on the price level in the country. The European Union's system of value added tax on goods and services is primarily governed by "the 6th VAT Directive" set by the European Commission. Purpose of the article: The paper deals with the question of how changes in the rates of value added tax influence the buying behaviours of customers. Buying behaviour could be expressed as decisions of customers about spending their own resources such as money, effort and time, on items related to their consumption in order to meet their needs. Methods: The area of the research is the Czech retail food market. Due to the nature of VAT, the influence of this tax on buying behaviour was quantified by price elasticity of demand and indirect tax elasticity of demand, respectively. The article is conceived as a case study, according to the principles of R.K. Yin. The evaluation of buying behaviour is based on real data, which deals with the volumes of sales and sales prices realized in a specific Czech retail chain, which associates more than 200 shops. Findings & Value added: The goal of the study is not only to propose the way to identify buyers' response to the changes in the VAT rate, but also to bring the knowledge about customers? response to the realized changes, and finally to propose how to use this knowledge in a development of pricing strategy in case of further changes in the VAT rate.
    Źródło:
    Oeconomia Copernicana; 2017, 8, 3; 353-366
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia
    Autorzy:
    Dobrovič, Ján
    Rajnoha, Rastislav
    Šuleř, Petr
    Powiązania:
    https://bibliotekanauki.pl/articles/19233707.pdf
    Data publikacji:
    2021
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    sustainable economic development
    tax evasion
    VAT gap
    predictive statistical model
    forecasting
    Opis:
    Research background: Tax evasion is an urgent challenge for governments, as reaching sufficient level of tax revenues enable adequate sustainable economic development. The motivation for the research was thus the identification of the situation in the EU countries.  Purpose of the article: The main research objective was to identify the extent of tax evasion in the EU countries, with a subsequent specific focus on the econometric predictive models and a forecast of their future development in the case of Slovakia as the poorest performing country of the V4 in this area.  Methods: The research was primarily based on testing selected statistical indicators in the field of tax evasions expressed on the basis of the VAT gap. The data for the research was obtained from the EUROSTAT database and the international system VIES for the period between 2000 and 2017. In addition to panel graphs, the research hypotheses were tested primarily using a cluster analysis, t-test, time series analysis, and an analysis of the time series trend with 4 basic models: linear trend, quadratic trend, growth curve model, and S-curve model. On the basis of the Mean Absolute Percentage Error (MAPE), the S-Curve model was selected as the determining model of predicting tax evasion.  Findings & value added: Based on the results of the cluster analysis, the EU countries were divided into five reference groups by the VAT gap value, using the VAT gap percentage share on the overall GDP value. The research also provides a unique methodological framework and a unique econometric model for predicting the future VAT gap in Slovakia as the poorest performing country of the V4 in this area, which is applicable to other V4 and EU countries. The research results also enable policy-makers in the EU countries and specifically also in Slovakia and other V4 countries to compare themselves explicitly with the reference countries of the EU in terms of tax evasion and subsequently adopt adequate measures to improve the effectiveness and performance in this field.
    Źródło:
    Oeconomia Copernicana; 2021, 12, 3; 701-728
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    THE IMPACT OF SOME VARIABLES ON THE VAT GAP IN THE MEMBER STATES OF THE EUROPEAN UNION COMPANY
    Autorzy:
    Majerová, Ingrid
    Powiązania:
    https://bibliotekanauki.pl/articles/489095.pdf
    Data publikacji:
    2016
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    tax gap
    value added tax
    Corruption Perception Index
    GDP growth
    VTTL model
    regression analysis
    Opis:
    One of the most serious problems of fiscal character is the issue of the tax gap. The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time. The tax gap comes from three main areas of non-compliance with the tax law – firstly, from underreporting of income, secondly, from underpayment of taxes, and thirdly, from non-filing of returns. The tax evasions in the area of value added tax create one of the largest groups of tax gaps. This article describes the current situation in the field of tax gap in selected countries of the European Union. The aim of this paper is to determine the dependence of the VAT gap on three variables: the Corruption Perception Index CPI, GDP growth rate and the basic VAT rate. The method of regression analysis was used, which was performed on data in the years 2000–2011. Although it could be assumed that tax burden will affect the VAT gap the most, the highest dependence was shown in the case of Corruption Perception Index.
    Źródło:
    Oeconomia Copernicana; 2016, 7, 3; 339-355
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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