VALUE ADDED TAX AND ITS IMPACT ON TOURISM

D 2015

VALUE ADDED TAX AND ITS IMPACT ON TOURISM

KOSTKOVÁ, Miroslava

Základní údaje

Originální název

VALUE ADDED TAX AND ITS IMPACT ON TOURISM

Autoři

KOSTKOVÁ, Miroslava (203 Česká republika, garant, domácí)

Vydání

Bratislava? Slovakia, 16th International Scientific Conference on International Relations - Current Issues of World Economy and Politics, od s. 437 -448, 12 s. 2015

Nakladatel

EKONOM, UNIV ECONOMICS, EKONOMICKA UNIVERZITA & BRATISLAVE, DOLNOZEMSKA CESTA 1, BRATISLAVA, 852 35, SLOVAKIA

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50204 Business and management

Stát vydavatele

Slovensko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Kód RIV

RIV/47813059:19520/15:A0000113

Organizační jednotka

Obchodně podnikatelská fakulta v Karviné

ISBN

978-80-225-4219-7

UT WoS

000410788000051

Klíčová slova anglicky

VAT; rate of value added tax; tourism in the Czech Republic; tourism business

Změněno: 4. 3. 2020 10:39, Ing. Miroslava Kostková, Ph.D.

Anotace

V originále

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.

Citovat

KOSTKOVÁ, Miroslava. VALUE ADDED TAX AND ITS IMPACT ON TOURISM. Online. In Bittmanova, Vlkova. 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.

@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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