SPECIFIC VAT REGIMES IN THE EU - METHODICAL CASES AND SOLUTIONS

Boyko Petev
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Boyko Petev: D. A. Tsenov Academy of Economics

Economic Archive, 2017, issue 1 Year 2017, 70-82

Abstract: The differences in tax systems of the member-states of the European Union as well as the specific VAT regimes require passing through varying degrees of approximation, including the complete unification of some of them in order to improve tax collection. Thus the legal framework of the tax system of the EU sets taxes common to every state and those which reflect national specificities and exist only by virtue of tradition or by the peculiarities of the economy of the country. They inherently have unique problems and differ from one another because the parties are free to choose a tax system that is considered to be the most effective for their conditions, provided that the general rules are observed.

Keywords: taxation; VAT; specific regimes; tax legislation; EU (search for similar items in EconPapers)
JEL-codes: F53 F55 H26 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:dat:earchi:y:2017:i:1:p:70-82

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