Frequent Discounts and Loss of VAT for the State Budget of the Czech Republic: Scenario Estimations for Milk
Round 1
Reviewer 1 Report
Interesting paper but it still may be hard to resist reading until the end.
Considering that the Czech Republic VAT system is not well-known by me, it is not clear if the paper t is providing new information;( is it novel or just confirmatory of well-known outcomes?) Peraphs you could explaine better the originality of the research aims by demonstrating the need for investigations in this topic area given a clear idea of why the research was carried out and the novelty and topicality of paper.
Moreover to better understand your application workflow, I propose the following restructuring scheme but you could change my default settings according to your preference.
- Introduction up to line 51
- Literature Review from line 52 to line 98
- Materials and Methods from line 99 to line -187
- Methods (Limitations of models, miissing details, assumptions made at almost every step of the estimations, ect.)
- Data (Add further information about limits - i.e. data on the informal market - and variables that were used in the paper )
- Results
- Conclusion from line 304
Appendix (table, figure, ect.)
Author Response
Please see the attachment.
Author Response File: 
Author Response.pdf
Reviewer 2 Report
I read the article with great interest. Congratulations, however, I have a few comments to consider:
- the article is not thematically related to sustainable development,
- the pricing policy of suppliers is focused on maximazing sales. Its purpose is not to implement the goals of the fiscal policy of the government. I have doubts whether the research problem has been formulated correctly. Often, without discount, the sale would not have happend, so the question arises about the purposefulness of the research. Why are they important?
It is worth improving.
Author Response
Please see the attachment.
Author Response File: Author Response.pdf
Reviewer 3 Report
The subject or the paper is rather interesting. The structure of the paper is excellent. Also there are obvious prospective directions of future research in this field.
It is clearly pointed that this research is relevant especially for the Czech market. It means rather narrow range of applicability of the results. It would be valuable to extend research for other EU countries.
Author Response
Please see the attachment.
Author Response File: Author Response.pdf
