Distribution of the increased tax burden for agricultural products and food in the Czech Republic

The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Republic in late 2007 and 2008. At the same time, it identifies the size of the portion of the increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of VAT in the Czech Republic. The possible future changes in this field are considered on the basis of determining the values of the distribution of the increased tax burden. It also includes the determination of the indicator of change in the selling prices of agricultural products and food in the increase of the reduced rate of VAT in the Czech Republic. In 2008, the buyers of agricultural products carried a considerable part of the increased tax burden and food buyers were burdened by significantly more than just b an increased tax burden of the reduced rate of the value added tax. The growth in prices of agricultural products in the given period corresponded to the growth of the tax burden. Food prices doubled compared to the increase in the tax burden. These results should be considered when planning future changes in the field of the rates of VAT in the Czech Republic.