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Vat Revenues In The Eu Member States

Author

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  • DESISLAVA STOILOVA

    (South-west university "Neofit Rilski")

Abstract

This article is intended to study the dynamics of VAT revenues, calculated as percentage of the GDP and consolidated tax revenues in the EU (27) member states during the period 2000 - 2010. Analysis is focused on the changes in the standard rates, the differentiated taxation of essential goods and services in the member states and the impact of the economic and financial crisis on the VAT revenues. The results show that tax revenues-to-GDP ratio in Bulgaria is amongst the lowest in the EU(27). At the same time Bulgaria reports nearly the highest VAT revenues, presented as a share of GDP and consolidated tax revenues. This is due to the fact that tax system in Bulgaria is extremely based on consumption.

Suggested Citation

  • Desislava Stoilova, 2011. "Vat Revenues In The Eu Member States," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 7(3), pages 26-35.
    • Handle: RePEc:neo:journl:v:11:y:2011:i:3:p:26-35
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    Cited by:

    1. Ivan Todorov, 2016. "Currency Integration of the New EU Member Countries," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 82-117.
    2. Patonov Nikolay Andonov, 2013. "Searching for A Restraint on the European Leviathan," Scientific Annals of Economics and Business, Sciendo, vol. 60(2), pages 1-16, December.

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