When looking for economic policy instruments in the times of economic crisis, even tax instruments are considered,
particularly the changes (increases) of the value added tax rates. Most of the EU member states have two VAT rates,
while foodstuff s and non-alcoholic beverages are included under a reduced rate. If increasing the reduced VAT rate, the
signifi cance of the foodstuff or non-alcoholic beverages in the consumer basket, the regression of the VAT in these commodities
and the signifi cance of the impact on households should be considered. Th is article tries to point out this issue by
analyzing the impacts of changes in the VAT rates, or the actual VAT paid by the average households in the Czech Republic
in the period from 2005 to 2010.Web of Science58839538
