Detailed Information on Publication Record
2015
VALUE ADDED TAX AND ITS IMPACT ON TOURISM
KOSTKOVÁ, MiroslavaBasic information
Original name
VALUE ADDED TAX AND ITS IMPACT ON TOURISM
Authors
KOSTKOVÁ, Miroslava (203 Czech Republic, guarantor, belonging to the institution)
Edition
Bratislava? Slovakia, 16th International Scientific Conference on International Relations - Current Issues of World Economy and Politics, p. 437 -448, 12 pp. 2015
Publisher
EKONOM, UNIV ECONOMICS, EKONOMICKA UNIVERZITA & BRATISLAVE, DOLNOZEMSKA CESTA 1, BRATISLAVA, 852 35, SLOVAKIA
Other information
Language
English
Type of outcome
Stať ve sborníku
Field of Study
50204 Business and management
Country of publisher
Slovakia
Confidentiality degree
není předmětem státního či obchodního tajemství
Publication form
electronic version available online
RIV identification code
RIV/47813059:19520/15:A0000113
Organization unit
School of Business Administration in Karvina
ISBN
978-80-225-4219-7
UT WoS
000410788000051
Keywords in English
VAT; rate of value added tax; tourism in the Czech Republic; tourism business
Změněno: 4/3/2020 10:39, Ing. Miroslava Kostková, Ph.D.
Abstract
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.