Stav harmonizace daně z přidané hodnoty v Evropské unii
[Status of harmonization of VAT in the European Union]
AbstractThe article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in member states. In the beginning of year 2009 five value added tax rates (standard, reduced, super reduced, parking, zero rate) are applied in the member states in spite of intention the directive 92/77/EEC to apply only one standard rate and one or two reduced rates till the end 2005. Though tax harmonization has considerable development in the field of value added taxation, signficant differences still survive among EU members.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 19935.
Date of creation: 2009
Date of revision:
Value added tax; harmonization; standard rate; reduced rate; parking rate; zero rate;
Find related papers by JEL classification:
- F15 - International Economics - - Trade - - - Economic Integration
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- 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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