Indirect taxation in the European Union

Sebastian Ene and Dan Micuda

MPRA Paper from University Library of Munich, Germany

Abstract: Indirect taxes are levied on the production and consumption of goods and services. They influence the retail price, and hence affect patterns of trade and consumption. Indirect taxes are ultimately paid by the final consumer. Sales and turnover taxes, excise duties and tariffs are the basic indirect taxes. In contrast with direct taxes, indirect taxes are seldom progressive. The principles for the levying of these taxes will be considered before the analysis of indirect taxes.

Keywords: European Union; Indirect Taxes; Value-Added Tax; Excise Duties (search for similar items in EconPapers)
JEL-codes: E6 E62 (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (2)

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