Impact of standard rate of VAT on tax mix in EU 27

Autor:	Tereza Šinkyříková, Jana Soukopová
Rok vydání:	2013
Předmět:	Public economics VAT median lcsh:S effectiveness tax mix standard rate of VAT lcsh:Agriculture Value-added tax lcsh:Biology (General) Economics average General Agricultural and Biological Sciences lcsh:QH301-705.5
Zdroj:	Scopus-Elsevier Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 60, Iss 7, Pp 369-378 (2012)
ISSN:	2464-8310 1211-8516
DOI:	10.11118/actaun201260070369
Popis:	The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so as to answer the question: “Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?” The paper examines this issue using data EU member countries, especially EU 27, in years 1995–2010.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::28d0b229e70eb42ece6e1eb3940d66bf https://doi.org/10.11118/actaun201260070369 Zobrazit plný text záznamu