Value Added Tax Rates Applied at the Restaurant Services

摘要

The Czech Republic, unlike lots of Members States of the European Union, does not apply a reduced value added tax rate to the restaurant services. The aim of this paper is to analyze the results of the questionnaire research carried out among suppliers of the restaurant services within the Moravian-Silesian Region by using the mathematical-statistical methods. The results of the research show that most of the suppliers would not decrease prices of their services in case of transferring of these services from the standard to the reduced value added tax rate. Anyway, the funds created by reducing of their tax liability would be invested mainly to the modernization of the equipment in their premises. The methods of comparison and deduction have also been used.