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  • 1 Mendel University in Brno, Czech Republic
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The European Union countries tend to strongly prefer indirect taxes. This tendency results in the increase of the value added tax rate. In the economic reality, the legal burden of the consumption tax is distorted and it consequently leads to distribution and shift to other entities participating in market transactions. The aim of the paper is twofold. First, to determine the primary value of the relative distribution of the burden on the seller and the buyer. Second, to adjust it for those values which suggest that the increase in the tax burden may result in a reduction in sales prices. Furthermore, the paper aims to follow the conservative approach for determining the minimum values of the shift of the tax burden onto the consumer. The strict determination of the limits of burden distribution is presented within the limits of the actual tax burden. Finally, the partial shift of the increased tax burden onto consumers in the minimum amount of 1/3 is identified together with a significant negative correlation between the size of change of the tax burden and the rate of shift of the tax burden.

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Editor-in-chief: Balázs SZENT-IVÁNYI


  • Péter MARTON (Corvinus University, Budapest)
  • István KÓNYA (Corvinus University, Budapest)
  • László SAJTOS (The University of Auckland)
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  • Sándor BOZÓKI (Corvinus University Budapest)
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  • Szabina FODOR (Corvinus University Budapest)
  • Sándor GALLAI (Corvinus University Budapest)
  • László GULÁCSI (Óbuda University)
  • Dóra GYŐRFFY (Corvinus University Budapest)
  • György HAJNAL (Corvinus University Budapest)
  • Krisztina KOLOS (Corvinus University Budapest)
  • Alexandra KÖVES (Corvinus University Budapest)
  • Lacina LUBOR (Mendel University in Brno)
  • Péter MEDVEGYEV (Corvinus University Budapest)
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  • Petrus H. POTGIETER (University of South Africa)
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