THE IMPACT OF CONSUMPTION TAXATION ON THE. BUDGETARY REVENUES IN THE EU MEMBER STATES
THE IMPACT OF CONSUMPTION TAXATION ON THE. BUDGETARY REVENUES IN THE EU MEMBER STATES
Author(s): Nicoleta Mihaela Dracea, Marcel DraceaSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: consumption tax; VAT; excise duties; income revenues.
Summary/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.
Journal: Analele Universităţii din Craiova - Seria Ştiinţe Economice
- Issue Year: XXXIX/2011
- Issue No: _
- Page Range: 1-5
- Page Count: 5
- Language: English