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Journal of Competitiveness

Labour-Intensive Services and Changes in Value Added Tax Revenue

Krzikallová Kateřina, Střílková Regína

Keywords:
European Union tax policy, labour-intensive services, value added tax, value added tax rates, value added tax revenues, Czech Republic

Abstract
VAT rates have gradually become an important fiscal policy tool of of EU member states. This paper quantifies the influence on the VAT revenue of the potential transfer of selected labour intensive services from the standard to a reduced VAT rate in the Czech Republic. The data used for the analysis were obtained by a questionnaire, as well as through research performed at the General Financial Directorate and the Czech Statistical Office. To analyze the data, a comparison analysis and descriptive statistical methods were used. The change in VAT rate would cause a decrease in VAT revenue up to 1.6 billion CZK per year, but it would also bring positive effects, especially in the business development of the suppliers of labor intensive services. It could also prevent a price increase during the planned introduction of the e-sales system in restaurants.

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10.7441/joc.2016.01.01


Krzikallová K., Střílková R. (2016). Labour-Intensive Services and Changes in Value Added Tax Revenue. Journal of Competitiveness, 8 (1), 5-18 http://doi.org/10.7441/joc.2016.01.01 
Journal of Competitiveness

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