Detailed Information on Publication Record
2012
Comparing the Variability of VAT Rates within EU Member States
ŠINKYŘÍKOVÁ, TerezaBasic 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
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
Změněno: 31/1/2013 19:55, Ing. Tereza Šinkyříková
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.