Indirect Tax Burden and Consumption in the EU Member States

Eugenia Mara (), Roiban Iosif and Diana Sabau-Popa ()
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Roiban Iosif: “Babeº-Bolyai” University, Faculty of Economics Science and Business Administration

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1202-1207

Abstract: In this paper is presented a general overview on the indirect fiscal burden and the impact on consumption in EU member states in the context of economic crisis. Some EU member countries choose to increase the tax burden on consumption for covering the budget deficit. The question is if it was a real solution for reducing the budget deficit and to sacrifice the consumption. In this analysis we try to capture the correlation between the indirect taxes and consumption in the European countries. For realizing this purpose first we follow the changes of consumption tax rates in EU member states. Than is made a short analysis of indirect tax burden as percentage of GDP and finally the impact of consumption on the consumption tax revenue.

Keywords: indirect taxation; tax burden; final consumption. (search for similar items in EconPapers)
JEL-codes: E21 E62 E63 H62 L (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1202-1207

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