COMPARATIVE ANALYSIS OF THE INDIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION

• Main Author: MARIA FELICIA CHIRCULESCU
• Format: Article in Journal/Newspaper
• Language: English
• Published: Academica Brâncuşi 2018
• Subjects: VAT; excise; tax policy; harmonization; European Union; Commercial geography. Economic geography; HF1021-1027; Economics as a science; HB71-74; Norway; Iceland
• Online Access: https://doaj.org/article/b6382dcd440b4340a26b744a795e3208

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.