Kierunki ewolucji modeli opodatkowania konsumpcji w państwach OECD
Directions of consumption tax models evolution in OECD member states

Summary/Abstract: Nowadays consumption taxes create the core element of higly-developed countries tax systems. The variety of consumption taxation existing forms and the diverse role of consumption taxes in public budgets powering is determined by the level of socio- -economic development as well as historical factors. The aim of the article is to present possible forms of consumpion taxation with the trends in their evolution, escpecially in the area of fiscal efficiency. The detailed analysis is focused on the period 1995-2012, with the historic outline.

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