English Abstract: Establishing an optimal level of tax rates that ensure the implementation of the set in a given … period macroeconomic goals, is among the top priorities of the ongoing national and European tax policy. Achieving these … goals is inextricably linked to the main function of the tax system – accumulating the state budget revenues through taxes …

in the taxable VAT base. Each of these policies (tax systems) is characterized by numerous contributions, but also with … common tax policy and the costs required to impose it …

English Abstract: This article analyzes one of the specific tax regimes in the VAT system within the EU. This regime … refers to the option for charging tax on the exempt financial services under European legislation. Several EU countries apply …

customers, financial intermediaries, government budgets. The analysis aims to recommend measures for the reform of the tax …