DOPADY ZVÝŠENÉHO BŘEMENE DANĚ Z PŘIDANÉ HODNOTY UVALENÉ NA ZEMĚDĚLSKÉ PRODUKTY A POTRAVINY V ČESKÉ REPUBLICE A NA SLOVENSKU

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 reduced rates of value added tax in the Czech Republic in the late 2007 and 2008 and Slovakia since May 2004. At the same time it identifies the size of portion of increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of value added tax in the Czech Republic and Slovakia. Possible future changes in this field are considered on the basis of determining the values of the distribution of increased tax burden. It also includes determination of indicator of change in the selling prices of agricultural products and food in the increase in the reduced rate of value added tax in the Czech Republic and Slovakia.