DAŇ Z PŘIDANÉ HODNOTY A FINANČNÍ SLUŽBY
VALUE ADDED TAX AND FINANCIAL SERVICES

Author(s): Jiří Šindelář, Jakub Šindelář
Subject(s): Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: Tax system; value added tax; financial services;
Summary/Abstract: Our text focuses on the possible application of Value added tax to financial services and its economic consequences. To be able to apply VAT in this respect, several factors have to be taken into account (disunity of international legislation, problematic determination of tax base etc.). We are describing such issues and subsequently, we are trying to simulate different scenarios that could arise after mentioned VAT implementation.

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