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, p. 437 -448. ISBN 978-80-225-4219-7.
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Basic 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
Original language English
Type of outcome Proceedings paper
Field of Study 50204 Business and management
Country of publisher Slovakia
Confidentiality degree is not subject to a state or trade secret
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
Changed by Changed by: Ing. Miroslava Kostková, Ph.D., učo 48691. Changed: 4/3/2020 10:39.
Abstract
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.
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