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Impact of the EU adhesion on the indirect taxes for the intra - community imports

Author

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  • Stefanescu, Razvan
  • Dumitriu, Ramona

Abstract

The adhesion to the European Union imposed to Romania major changes for the main indirect taxes. In this article we study the implications of these changes on the imports from EU. We conclude that the most significant effect the settlements had regarding the payment of VAT for the intra – Community acquisitions.

Suggested Citation

  • Stefanescu, Razvan & Dumitriu, Ramona, 2007. "Impact of the EU adhesion on the indirect taxes for the intra - community imports," MPRA Paper 41779, University Library of Munich, Germany, revised 02 Oct 2007.
  • Handle: RePEc:pra:mprapa:41779
    as

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    File URL: https://mpra.ub.uni-muenchen.de/41779/1/MPRA_paper_41779.pdf
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    References listed on IDEAS

    as
    1. Markusen, James R. & Venables, Anthony J., 2000. "The theory of endowment, intra-industry and multi-national trade," Journal of International Economics, Elsevier, vol. 52(2), pages 209-234, December.
    2. Leamer, Edward E. & Levinsohn, James, 1995. "International trade theory: The evidence," Handbook of International Economics,in: G. M. Grossman & K. Rogoff (ed.), Handbook of International Economics, edition 1, volume 3, chapter 26, pages 1339-1394 Elsevier.
    3. Keen, Michael & Lockwood, Ben, 2010. "The value added tax: Its causes and consequences," Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
    4. Falvey, Rodney E., 1981. "Commercial policy and intra-industry trade," Journal of International Economics, Elsevier, vol. 11(4), pages 495-511, November.
    5. Chonira Aturupane & Simeon Djankov & Bernard Hoekman, 1999. "Horizontal and vertical intra-industry trade between Eastern Europe and the European union," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 135(1), pages 62-81, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Intra - Community imports; Value added tax; tariff; European Union Adhesion;

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • F10 - International Economics - - Trade - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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