Comparing the Variability of VAT Rates within EU Member States

ŠINKYŘÍKOVÁ, Tereza. Comparing the Variability of VAT Rates within EU Member States. In Leoš Vítek. Teoretické a praktické aspekty veřejných financí, XVII. ročník konference. 1. vyd. Praha, 2012, 2012 s.

Základní údaje

Originální název

Comparing the Variability of VAT Rates within EU Member States

Název anglicky

Comparing the Variability of VAT Rates within EU Member States

Autoři

ŠINKYŘÍKOVÁ, Tereza

Vydání

1. vyd. Praha, Teoretické a praktické aspekty veřejných financí, XVII. ročník konference, 2012 s. 2012

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Další údaje

Typ výsledku

Stať ve sborníku

Utajení

není předmětem státního či obchodního tajemství

UT WoS

000329534700025

Klíčová slova anglicky

VAT, Standard Rate, Reduced Rate, Variability

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Anotace

Anglicky

Indirect taxation, including Value Added Tax (VAT) is harmonized. At the same time, the rates applied by member states are limited not strictly by brackets, but by minimal values. Nevertheless, those rates, especially the Standard Rates (SR) shows the approximating trend among member states, although this trend is limited and slow. The paper focuses on the variability of VAT Standard and Reduced rates (SR, RR), divided into three following groups of member countries: Eastern Europe countries, Southern Europe countries and North-Western Europe countries. The main purpose of comparing the above-mentioned groups is to identify which group is characteristic by more “coordinated” rates, than the EU Members as in global. The main contribution is the focusing on group with the lesser variability and furthermore, this could lead to the identification the factors that could (with the Council Directive 2006/112/ES) determinate the variability of applying VAT rates.