Klazar, Stanislav; Slintáková, Barbora; Svátková, … - In: Acta Oeconomica Pragensia 2007 (2007) 1, pp. 45-56
This paper reports results of the research concerning incidence of the value added tax in the Czech Republic over the period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the entry of the Czech Republic into the EU on the...
