03331ntm a22005297i 4500 000568352 CZ-PrVSE 20190720083859.0 m d cr n|||||||||| 190720s2019 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Macek, Jan ISIS:99186 dis Vliv změn DPH na různé druhy spotřebních statků a cen výrobců eng Impact of VAT Changes on Different Types of Consumption Goods and Producers’ Prices / Jan Macek 2019 ?? stran : digital, PDF soubor Vedoucí práce: Klára Kalíšková Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Národohospodářská fakulta, 2019 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2019 Existing literature examining behavior of prices as a response to changes in VAT rate are somewhat ambiguous as to whether prices react before the implementation, after the implementation or both. This thesis analyzes response of consumer prices of different category goods in the Czech Republic and Slovakia between 2001 and 2018, and producer prices in CZE between 2004 and 2018. The chosen identification strategy uses linear regress model with specified control variables - fixed effects. The results show different outcomes across categories. Consumer prices of pork meat and meat products respond both before and after the implementation cumulatively. While consumer prices of poultry, beef meat, animal products, and legumes react only after the implementation of new VAT rate, consumer prices of dairy products only show preadoption effect. Almost the whole tax increase is reflected in consumer prices in CZE. Producer prices of cereal products and feed mixtures show only preadoption effect. Producers transferred 27 percent of the tax burden into their prices. In Slovakia, consumer prices of dairy products and pork meat are affected only in the first month after implementation of a VAT rate change. 22 percent of the new tax burden is transferred on consumers though consumer prices. Způsob přístupu: Internet ekonomická analýza [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas value added tax consumer prices producer prices price elasticity tax burden pass-through Kalíšková, Klára jo2013797871 ths Chytilová, Helena ntk2018979754 opn Vysoká škola ekonomická v Praze. Národohospodářská fakulta kn20010709401 dgg https://insis.vse.cz/zp/65964/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/65964 Hlavní práce https://insis.vse.cz/zp/65964/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/65964/posudek/oponent/62564 Oponentura https://insis.vse.cz/zp/65964/podrobnosti dc:identifier NEPOSILAT VSKP vse65964 190614 65964