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The Impact Of Consumption Taxation On The Budgetary Revenues In The Eu Member States

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  • Prof. Marcel Drăcea Ph. D, Assist. Nicoleta Mihaela Drăcea Ph. D Student

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

Taxation of consumption among European Union Member States is particularly important considering that many of these indirect taxes account for over 30% to the formation of budget revenues. Between taxes on consumption very important are VAT and excise duties for which special efforts are being made in an attempt to harmonize them within the Community space, to ensure the proper functioning of the internal single market.

Suggested Citation

  • Prof. Marcel Drăcea Ph. D, Assist. Nicoleta Mihaela Drăcea Ph. D Student, 2011. "The Impact Of Consumption Taxation On The Budgetary Revenues In The Eu Member States," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 4(39), pages 89-93, May.
    • Handle: RePEc:aio:aucsse:v:1:y:2011:i:5:p:89-93
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    File URL: http://feaa.ucv.ro/AUCSSE/0039v4-011.pdf
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    More about this item

    Keywords

    consumptin tax; VAT; excise duties; income revenues.;
    All these keywords.

    JEL classification:

    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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