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Specific Vat Regimes In The Eu - Methodical Cases And Solutions

Author

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  • Boyko Petev

    (D. A. Tsenov Academy of Economics)

Abstract

The differences in tax systems of the member-states of the European Union as well as the specific VAT regimes require passing through varying degrees of approximation, including the complete unification of some of them in order to improve tax collection. Thus the legal framework of the tax system of the EU sets taxes common to every state and those which reflect national specificities and exist only by virtue of tradition or by the peculiarities of the economy of the country. They inherently have unique problems and differ from one another because the parties are free to choose a tax system that is considered to be the most effective for their conditions, provided that the general rules are observed.

Suggested Citation

  • Boyko Petev, 2017. "Specific Vat Regimes In The Eu - Methodical Cases And Solutions," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 70-82.
    • Handle: RePEc:dat:earchi:y:2017:i:1:p:70-82
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    File URL: http://hdl.handle.net/10610/3345
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    More about this item

    Keywords

    taxation; VAT; specific regimes; tax legislation; EU;
    All these keywords.

    JEL classification:

    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • F55 - International Economics - - International Relations, National Security, and International Political Economy - - - International Institutional Arrangements
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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