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Harmonization of VAT in the European Union. Achievements and Perspectives

Author

Listed:
  • Marcel Dracea

    (University of Craiova Faculty of Economics and Business Administration)

  • Radu Buziernescu

    (University of Craiova Faculty of Economics and Business Administration)

  • Nicoleta Mihaela Florea

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

The drafted study pursues the development of the generalization process of using VAT in the EU member States, and the advantages they represent. The negotiations and compromises implied by this process are presented, as well as the current stage of harmonization of the taxation base and of the VAT shares in the member countries. The impact of the economic-financial crisis on the harmonization process is also emphasized, in the context of budgetary restrictions that the governments of the member States had to deal with.

Suggested Citation

  • Marcel Dracea & Radu Buziernescu & Nicoleta Mihaela Florea, 2013. "Harmonization of VAT in the European Union. Achievements and Perspectives," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15), pages 60-65, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2013:i:15:p:60-65
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    File URL: http://feaa.ucv.ro/FPV/015-007.pdf
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    Citations

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    Cited by:

    1. Cristina VLAD & Petre BREZEANU, 2019. "How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 7-12, November.
    2. Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020. "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 580-605.

    More about this item

    Keywords

    tax harmonization; tax coordination; internal neutrality; external neutrality; standard share;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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