THE IMPACT OF CONSUMPTION TAXATION ON THE BUDGETARY REVENUES IN THE EU MEMBER STATES

Assist. Nicoleta Mihaela Drăcea Ph. D Student Prof. Marcel Drăcea Ph. D
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Assist. Nicoleta Mihaela Drăcea Ph. D Student Prof. Marcel Drăcea Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Annals of University of Craiova - Economic Sciences Series, 2011, vol. 4, issue 39, 89-93

Abstract: Taxation of consumption among European Union Member States is particularly important considering that many of these indirect taxes account for over 30% to the formation of budget revenues. Between taxes on consumption very important are VAT and excise duties for which special efforts are being made in an attempt to harmonize them within the Community space, to ensure the proper functioning of the internal single market.

Keywords: consumptin tax; VAT; excise duties; income revenues. (search for similar items in EconPapers)
JEL-codes: G15 H25 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2011:i:5:p:89-93

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