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The Evolution of the Process of the Harmonization of Value Added Tax (VAT) Within the European Union
[Zeitschriftenartikel]
Abstract The aim of the article is to analyse the process of harmonizing the value added tax (VAT) in the European Union, and in particular the factors behind the decision to build a common VAT system based on the country of destination principle instead of, as initially assumed, the country of origin princi... mehr
The aim of the article is to analyse the process of harmonizing the value added tax (VAT) in the European Union, and in particular the factors behind the decision to build a common VAT system based on the country of destination principle instead of, as initially assumed, the country of origin principle. Characterizing the conditions in which this change in approach
took place, the specifi c features of public fi nances of these countries were presented, in particular the relation of public expenditure as well as the general level of taxation to GDP. Large differences between EU Member States in this area are one of the main factors making these countries not agree to resign from their sovereignty in shaping taxes. This, in turn, affects the direction and possibilities of the tax harmonization process in the Union, including in the fi eld of VAT. The transitional VAT system operating in the EU since 1993 has been pragmatically adapted to the needs arising from the development of intra-EU trade. Its transformation planned in 2022 to become a new definitive system based on the country of destination principle requires the support of Member States for major legislative changes necessary for its implementation.... weniger
Thesaurusschlagwörter
EU; Mehrwertsteuer; Binnenmarkt; Steuern; Harmonisierung; öffentliche Ausgaben
Klassifikation
Öffentliche Finanzen und Finanzwissenschaft
Freie Schlagwörter
VAT
Sprache Dokument
Englisch
Publikationsjahr
2020
Seitenangabe
S. 93-108
Zeitschriftentitel
Studia Europejskie - Studies in European Affairs, 24 (2020) 4
DOI
https://doi.org/10.33067/SE.4.2020.5
ISSN
1428-149X
Status
Veröffentlichungsversion; begutachtet (peer reviewed)
Lizenz
Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 4.0