Научный журнал Моделирование, оптимизация и информационные технологииThe scientific journal Modeling, Optimization and Information Technology
cетевое издание
issn 2310-6018

THE ANALYSIS OF THE MODELS OF TEMPORARY VAT RATE INCREASE IN THE SLOVAK REPUBLIC CONDITIONS

Куротова А.А.  

UDC 338.516:339.132/.133
DOI:

  • Abstract
  • List of references
  • About authors

The VAT represents currently the basic type of universal indirect tax all over the world and one of the main state budget revenues, as well. A common feature is that most countries apply a base tax rate and a reduced tax rate. For 2013, there is the base tax rate of 20 % and reduced tax rate of 10 % for the condition of the Slovak Republic. The representatives of the coalition parties agreed temporary VAT increase by one percentage point from 19% to 20% on coalition board with effect since 1st January 2011. The increased VAT rate will have been applied until the public finance deficit in Slovakia decrease below 3% of gross domestic product. The target of this paper is to analyze the models of temporary VAT rate increase in the conditions of the Slovak Republic

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Куротова Алена А.

Email: ostvad.k@yandex.ru

University of Economics in Bratislava

Bratislava, Russian Federation

Keywords: vat in slovakia, model of strieshka, supply elasticity, demand elasticity, impact of a vat on the price

For citation: Куротова А.А. THE ANALYSIS OF THE MODELS OF TEMPORARY VAT RATE INCREASE IN THE SLOVAK REPUBLIC CONDITIONS. Modeling, Optimization and Information Technology. 2013;1(3). Available from: https://moit.vivt.ru/wp-content/uploads/2014/01/Kurotova_3_13_1.pdf DOI: (In Russ).

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