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THE EVOLUTION OF THE VALUE ADDED TAX IN ACCORDANCE WITH VALUE ADDED TAX GAP IN EUROPEAN UNION

Cristina Vlad, Anca Opret and Petre Brezeanu ()
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Cristina Vlad: University of Economic Studies, Bucharest, Romania
Anca Opret: University of Economic Studies, Bucharest, Romania

Revista Economica, 2015, vol. 67, issue 6, 89-99

Abstract: The paper presents the European tax sistem refering to evolution of VAT and VAT gap. In the first part, we present the position of the indirect taxes in European Union, refering to VAT rates. In the second part, we analyzed the VAT gap and its determinants. We chose variables such increased VAT rates, the complexity of the tax system ,the types of the VAT rates applied or the budget deffict and we found direct connection between them and the grew of the gap. In the last part, we emphasized the conclusions obtain with this paper.

Keywords: Tax; VAT rates; Gap (search for similar items in EconPapers)
JEL-codes: H25 H71 (search for similar items in EconPapers)
Date: 2015
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