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The Evolution Of The Value Added Tax In Accordance With Value Added Tax Gap In European Union

Author

Listed:
  • VLAD Cristina

    (University of Economic Studies, Bucharest, Romania)

  • OPRET Anca

    (University of Economic Studies, Bucharest, Romania)

  • BREZEANU Petre

    (University of Economic Studies, Bucharest, Romania)

Abstract

The paper presents the European tax sistem refering to evolution of VAT and VAT gap. In the first part, we present the position of the indirect taxes in European Union, refering to VAT rates. In the second part, we analyzed the VAT gap and its determinants. We chose variables such increased VAT rates, the complexity of the tax system ,the types of the VAT rates applied or the budget deffict and we found direct connection between them and the grew of the gap. In the last part, we emphasized the conclusions obtain with this paper.

Suggested Citation

  • VLAD Cristina & OPRET Anca & BREZEANU Petre, 2015. "The Evolution Of The Value Added Tax In Accordance With Value Added Tax Gap In European Union," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(6), pages 89-99, December.
    • Handle: RePEc:blg:reveco:v:67:y:2015:i:6:p:89-99
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    More about this item

    Keywords

    Tax; VAT rates; Gap;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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