THE IMPACT OF CONSUMPTION TAXATION ON THE BUDGETARY REVENUES IN THE EU MEMBER STATES

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.

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Year of publication:	2011
Authors:	D, Prof. Marcel Drăcea Ph. ; Student, Assist. Nicoleta Mihaela Drăcea Ph. D
Published in:	Annals of University of Craiova - Economic Sciences Series. - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1223-365X. - Vol. 4.2011, 39, p. 89-93
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	consumptin tax \| VAT \| excise duties \| income revenues

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Extent:	application/pdf
Type of publication:	Article
Classification:	G15 - International Financial Markets ; H25 - Business Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010819585