The Place of Indirect Taxes in the Tax System Architecture of the European Union Countries

Marcel Dracea and Nicoleta Dracea
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Nicoleta Dracea: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2011, vol. 1, issue 13, 27-31

Abstract: Indirect taxation 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: indirect taxes; revenue tax; VAT (search for similar items in EconPapers)
JEL-codes: G30 G38 G39 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:27-31

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