Kebrtová, Kristýna; Zídková, Hana - In: European financial and accounting journal : EFAJ 17 (2022) 2, pp. 49-68
result in an increase in the Czech public budget revenues due to the boosted revenues from value-added tax collected on … additional value-added tax revenue are based mainly on the data sourced from the Czech Statistical Office and a study carried out … for the European Commission. The additional value-added tax revenue is calculated using the three model situations that …