INDIRECT TAXATION TRENDS IN THE EUROPEAN UNION MEMBER STATES

Marius Cristian Milos and Laura Raisa Milos
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Marius Cristian Milos: University „Eftimie Murgu” of Resita, Faculty of Economic Sciences
Laura Raisa Milos: University „Eftimie Murgu” of Resita, Faculty of Economic Sciences

Annals - Economy Series, 2014, vol. 6, 96-103

Abstract: The objective of this paper is to outline the recent dynamics of the indirect taxation in the European Union member states, with a special focus on the Romanian case. We could notice that indirect taxation continues to play an important role for all the member states, in their attempt to recover from the global economic crisis. Morover, we have presented some of the recent changes in the legislative frameworks, which happened with a rather rapid pace, and contributed to a rather challenging business climate.

Keywords: indirect taxation; European Union; VAT (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:6:p:96-103

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