Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65, 1045-1053

https://doi.org/10.11118/actaun201765031045
Published online 2017-07-03

Effect of Introducing Second Reduced Rate of VAT on Consumer Purchase Behaviour with Gluten‑free Food

Daniela Šálková1, Petr Kučera2, Lukáš Moravec1

1Department of Trade and Accounting, Faculty of Economics and Management, Czech University of Life Sciences, Prague, Kamýcká 129, 16521 Prague, Czech Republic
2Department of System Engineering, Faculty of Economics and Management, Czech University of Life Sciences, Prague, Kamýcká 129, 16521 Prague, Czech Republic

The aim of the paper is to assess the effect of introducing the second reduced rate of VAT of 10 % since 1 January 2015 on consumer behaviour when purchasing gluten‑free food. Monitoring the effect of the VAT rate reduction on selected gluten‑free food and products was a part of a research focused on gluten‑free consumer preferences when eating in restaurants (960 respondents were interviewed). Further research which was focused on the effect of the VAT rate reduction and which surveyed the consumer criteria when purchasing gluten‑free products addressed a total of 160 respondents with a gluten‑free diet. According to the respondents’ experience, the introduction of the second reduced VAT rate of 10 % has not significantly affected the prices for the final consumers. The reason for that may be the fact that the second reduced VAT rate applies mostly to ingredients used in gluten‑free production and only a few final products. A large group of coeliacs is not even aware of or has not registered the VAT change.

Funding

This article was supported by the Internal Grant Agency (IGA) FEM CULS in Prague, No. 20171014 “Optimizing distribution of food intended for special nutrition with a focus on gluten‑free products”.

References

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