COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION
The goal of the European unification has changed over time, from a single market to economic integration, with political and administrative integration as the European Union changes its configuration. In the area of the indirect taxation, the Union aims to ensure the neutrality of consumer taxes, na...
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ftdoajarticles:oai:doaj.org/article:b6382dcd440b4340a26b744a795e3208 2023-05-15T16:49:57+02:00 COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION MARIA FELICIA CHIRCULESCU 2018-08-01T00:00:00Z https://doaj.org/article/b6382dcd440b4340a26b744a795e3208 EN eng Academica Brâncuşi http://www.utgjiu.ro/revista/ec/pdf/2018-04/06_chirculescu.pdf https://doaj.org/toc/1844-7007 1844-7007 https://doaj.org/article/b6382dcd440b4340a26b744a795e3208 Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 1, Iss 4, Pp 57-70 (2018) VAT excise tax policy harmonization European Union Commercial geography. Economic geography HF1021-1027 Economics as a science HB71-74 article 2018 ftdoajarticles 2022-12-31T08:33:11Z The goal of the European unification has changed over time, from a single market to economic integration, with political and administrative integration as the European Union changes its configuration. In the area of the indirect taxation, the Union aims to ensure the neutrality of consumer taxes, namely the value of the added tax and the excise duties. Since the Internal Market has become a reality, the differences of the VAT rates between the Member States of the European Union can distort economic activity. In the paper, on the basis of a series of statistical data from the Taxation trends in the European Union, Data for the EU Member States, Iceland and Norway, we highlighted the structure of the indirect taxes in the Member States of the European Union and their evolution over the time frame of the analysis. Article in Journal/Newspaper Iceland Directory of Open Access Journals: DOAJ Articles Norway |
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Open Polar |
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Directory of Open Access Journals: DOAJ Articles |
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ftdoajarticles |
language |
English |
topic |
VAT excise tax policy harmonization European Union Commercial geography. Economic geography HF1021-1027 Economics as a science HB71-74 |
spellingShingle |
VAT excise tax policy harmonization European Union Commercial geography. Economic geography HF1021-1027 Economics as a science HB71-74 MARIA FELICIA CHIRCULESCU COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION |
topic_facet |
VAT excise tax policy harmonization European Union Commercial geography. Economic geography HF1021-1027 Economics as a science HB71-74 |
description |
The goal of the European unification has changed over time, from a single market to economic integration, with political and administrative integration as the European Union changes its configuration. In the area of the indirect taxation, the Union aims to ensure the neutrality of consumer taxes, namely the value of the added tax and the excise duties. Since the Internal Market has become a reality, the differences of the VAT rates between the Member States of the European Union can distort economic activity. In the paper, on the basis of a series of statistical data from the Taxation trends in the European Union, Data for the EU Member States, Iceland and Norway, we highlighted the structure of the indirect taxes in the Member States of the European Union and their evolution over the time frame of the analysis. |
format |
Article in Journal/Newspaper |
author |
MARIA FELICIA CHIRCULESCU |
author_facet |
MARIA FELICIA CHIRCULESCU |
author_sort |
MARIA FELICIA CHIRCULESCU |
title |
COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION |
title_short |
COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION |
title_full |
COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION |
title_fullStr |
COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION |
title_full_unstemmed |
COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION |
title_sort |
comparative analysis of the indirect taxation in the member states of the european union |
publisher |
Academica Brâncuşi |
publishDate |
2018 |
url |
https://doaj.org/article/b6382dcd440b4340a26b744a795e3208 |
geographic |
Norway |
geographic_facet |
Norway |
genre |
Iceland |
genre_facet |
Iceland |
op_source |
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 1, Iss 4, Pp 57-70 (2018) |
op_relation |
http://www.utgjiu.ro/revista/ec/pdf/2018-04/06_chirculescu.pdf https://doaj.org/toc/1844-7007 1844-7007 https://doaj.org/article/b6382dcd440b4340a26b744a795e3208 |
_version_ |
1766040132311318528 |