Variability of VAT Rates Cover Image

Variability of VAT Rates
Variability of VAT Rates

Presumptions and Evidence

Author(s): Tereza ŠINKYŘÍKOVÁ
Subject(s): Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita
Keywords: Variability; standard rate; reduced rate; value added tax; tax harmonization;
Summary/Abstract: Value added tax is harmonized; tax collection mechanism, tax base, the functioning principle, tax rates issues, everything is regulated by Directives, issued by the European Commission, where the most relevant is the Directive 2006/112/ES which regulates minimum rates, not rate brackets, so the differences in tax rates between Member States still persist.