Variability of VAT rates; presumptions and evidence

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F12%3A00081838" target="_blank" >RIV/00216224:14560/12:00081838 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Variability of VAT rates; presumptions and evidence
Original language description
Value added tax is harmonized; tax collection mechanism, tax base, the functioning principle, tax rates issues, everything is regulated by Directives, issued by the European Commission, where the most relevant is the Directive 2006/112/ES which regulatesminimum rates, not rate brackets, so the differences in tax rates between Member States still persist. This paper focuses on the differences in standard and reduced VAT rates applied in Member States and the paper will examine variability in VAT rates since the late 70 s until present for Member States EU 6, EU 15 and EU 27. Because of tax harmonization and international trade a decrease in variability can be expected. Nevertheless, EU 27 still includes countries with historical differences in consumption taxes concerning tax rates; this implies, despite the decrease in variation, the coefficient will not approach a zero value and will be higher for EU 27 than for EU 6.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 16th International Conference Modern and Current Trends in the Public Sector Research
ISBN
9788021058224
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
137-145
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Šlapanice
Event date
Jan 1, 2012
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000319634100014

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