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@inproceedings{37185,
author = {Kostková, Miroslava},
address = {Bratislava? Slovakia},
booktitle = {16th International Scientific Conference on International Relations - Current Issues of World Economy and Politics},
editor = {Bittmanova, Vlkova},
keywords = {VAT; rate of value added tax; tourism in the Czech Republic; tourism business},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Bratislava? Slovakia},
isbn = {978-80-225-4219-7},
pages = {437 -448},
publisher = {EKONOM, UNIV ECONOMICS, EKONOMICKA UNIVERZITA & BRATISLAVE, DOLNOZEMSKA CESTA 1, BRATISLAVA, 852 35, SLOVAKIA},
title = {VALUE ADDED TAX AND ITS IMPACT ON TOURISM},
year = {2015}
}
TY - JOUR
ID - 37185
AU - Kostková, Miroslava
PY - 2015
TI - VALUE ADDED TAX AND ITS IMPACT ON TOURISM
PB - EKONOM, UNIV ECONOMICS, EKONOMICKA UNIVERZITA & BRATISLAVE, DOLNOZEMSKA CESTA 1, BRATISLAVA, 852 35, SLOVAKIA
CY - Bratislava? Slovakia
SN - 9788022542197
KW - VAT
KW - rate of value added tax
KW - tourism in the Czech Republic
KW - tourism business
N2 - The paper deals with the relationship among the rate development of the value added tax and changes in the tourism market. The aim is to explore the impact of the VAT rate in the Czech Republic and the EU on the market and tourism economy. The paper analyzes the information about changes in VAT rates and their impact on the tourism business environment in the Czech Republic, it compares the impact of the VAT rate on tourism in European countries and presents stakeholders influence on its development. Used is a method of trend analysis, comparison, deduction and induction. VAT rate has indirect effect on many aspects of the tourism: on employment, consumption and sales, on the business decision-making, on tourist policy and affects the limits of the shadow economy.
ER -
KOSTKOVÁ, Miroslava. VALUE ADDED TAX AND ITS IMPACT ON TOURISM. Online. In Bittmanova, Vlkova. \textit{16th International Scientific Conference on International Relations - Current Issues of World Economy and Politics}. Bratislava? Slovakia: EKONOM, UNIV ECONOMICS, EKONOMICKA UNIVERZITA \&{} BRATISLAVE, DOLNOZEMSKA CESTA 1, BRATISLAVA, 852 35, SLOVAKIA, 2015, s.~437 -448. ISBN~978-80-225-4219-7.
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