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Trends in the development of indirect taxes in the member states of the European Union

Author

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  • Maria Felicia Chirculescu

    (“Constantin Brâncuşi” University of Targu Jiu, Romania)

Abstract

In this paper it is showed the trends in the evolution of indirect taxes of the Member States of the European Union, using for this purpose, statistical series, because this category of taxes can be successfully used by the economic situation. As these taxes are placed on transactions, the yield of these taxes is influenced by developments in the tax bases of economic transactions volume, price and level of rates. The importance of the work is based on the fact that there are countries in the single market with different degrees of development and different living standards and fiscal policy through the transition from direct to indirect taxes. This creates a tax base budget by shifting the tax burden from operators for the whole population, consumption being heavily taxed. The consumer society is the company of the tax payer of the consumer society.

Suggested Citation

  • Maria Felicia Chirculescu, 2015. "Trends in the development of indirect taxes in the member states of the European Union," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 71-80.
    • Handle: RePEc:pet:annals:v:15:y:2015:i:1:p:71-80
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    References listed on IDEAS

    as
    1. Roxana Ispas, 2013. "The Fiscal Council Analysis on the Budget Fiscal Strategy in Romania During 2013-2016," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 157-164.
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      More about this item

      Keywords

      European Union; tax harmonization; indirect taxes;
      All these keywords.

      JEL classification:

      • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
      • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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