The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale

摘要

In the submitted article the authors will focus on the development of VAT both in the world and in the Czech Republic. In the first part there will be presented the information about a gradual implementation of VAT in the world and the current amount of VAT in EU countries. In the second part concerning the Czech Republic the basic development of VAT rates will be introduced as well as the development of VAT collection and the analysis of its structure. It will be dealt with in connection with the branch, the applied rate and the selected macroeconomic ratios such as GDP, the rate of inflation or the final consumption expenditure. The scrutinized issues are the constituents of a wider context of the project called "The Causalities of Tax Incidence" that is being worked on within the frame of specific research at the Faculty of Informatics and Management, University of Hradec Kralove. The aim of this project is to identify the key factors of tax incidence and their extend according to particular income groups. The project that is being done by our researching team is described in a separate chapter of this article.