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Taxes on consumption in some European Union countries

Author

Listed:
  • Corina SERBAN
  • Mihaela PATRASC

    ("Tibiscus" University of Timisoara)

Abstract

The paper studies the development, over the period 2000-2010, of tax revenues in eight EU countries. Taxes have been analyzed according to the standard structure, as well as to the new economic classification proposed by the Directorate-General for Taxation and Customs Union.

Suggested Citation

  • Corina SERBAN & Mihaela PATRASC, 2012. "Taxes on consumption in some European Union countries," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 330-335, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:330-335
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_049.pdf
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    More about this item

    Keywords

    taxes; budgetary revenue; ITR;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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