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. 1st ed. Praha, 2012, 2012 pp.

Basic information

Original name

Comparing the Variability of VAT Rates within EU Member States

Name (in English)

Comparing the Variability of VAT Rates within EU Member States

Authors

ŠINKYŘÍKOVÁ, Tereza

Edition

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

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Other information

Type of outcome

Stať ve sborníku

Confidentiality degree

není předmětem státního či obchodního tajemství

UT WoS

000329534700025

Keywords in English

VAT, Standard Rate, Reduced Rate, Variability

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Abstract

In English

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.