Dopady spotřebitelského chování při změně sazby DPH

Since 2024, two reduced VAT rates of 10 % and 15 % have been reduced to a single 12% rate. The aim of the work is to assess the impact of this change on the price change of gluten-free products in the Czech Republic and to determine the consequent impact on consumers of these products. The hypothesis is that demand for gluten-free products is more likely to be non-elastic and be passed on to consumers 100% of the tax burden. Following the change in the reduced rate, the quantity purchased decreased in part, but as there was no change in the proportion of goods purchased divided according to the original reduced tax rates, it was considered that the change in the rate had no effect on the purchasing behaviour of the consumer. The hypothesis of the entire tax shift to consumers has not been confirmed. The results differ in part depending on the method of sale price formation, but on average this is a 75% tax shift to the buyer. The tax impact was identified by analysing the retail prices of the health food business for selected gluten-free products from different suppliers by identifying differences in consumer prices and the quantity of goods consumed. The reference period was 6 months before and after the change in the tax rate.