THE EVOLUTION OF THE VALUE ADDED TAX IN ACCORDANCE WITH VALUE ADDED TAX GAP IN EUROPEAN UNION
VLAD Cristina, University of Economic Studies, Bucharest, Romania
OPRET Anca, University of Economic Studies, Bucharest, Romania
BREZEANU Petre, University of Economic Studies, Bucharest, Romania
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
JEL Classification: H25, H71
Volume: 67, Issue: 6
Pages: 89 - 99
Publication date: December, 2015
Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/67609vlad&opret&brezeanu.pdf
VLAD Cristina, 2015, THE EVOLUTION OF THE VALUE ADDED TAX IN ACCORDANCE WITH VALUE ADDED TAX GAP IN EUROPEAN UNION, Revista Economică, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol.67(6), pages 89-99, December. DOI: https://doi.org/
