Impact of standard rate of VAT on tax mix in EU 27

Tereza Šinkyříková and Jana Soukopová
Additional contact information
Tereza Šinkyříková: Katedra veřejné ekonomie, Ekonomicko-správní fakulta Masarykovy univerzity, Lipová 41a, 602 00 Brno, Česká republika
Jana Soukopová: Katedra veřejné ekonomie, Ekonomicko-správní fakulta Masarykovy univerzity, Lipová 41a, 602 00 Brno, Česká republika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012, vol. 60, issue 7, 369-378

Abstract: The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so as to answer the question: "Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?" The paper examines this issue using data EU member countries, especially EU 27, in years 1995-2010.

Keywords: VAT; effectiveness; standard rate of VAT; tax mix; average; median (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://acta.mendelu.cz/doi/10.11118/actaun201260070369.html (text/html)
http://acta.mendelu.cz/doi/10.11118/actaun201260070369.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2012060070369

DOI: 10.11118/actaun201260070369

Access Statistics for this article

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis is currently edited by Markéta Havlásková

More articles in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis from Mendel University Press
Bibliographic data for series maintained by Ivo Andrle ().