Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59, 339-346
Published online 2014-07-07

Changes in VAT rates during the economic crisis

Jan Široký, Anna Kovářová

Katedra veřejné ekonomiky, VŠB-Technická univerzita Ostrava, 701 21 Ostrava, Česká republika

To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance.
Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for the Member States. One of the main characteristics of VAT is its tax rates which are – while maintaining specified minimal borders – in competency of Member States.
Paper illustrates and evaluates the changes in tax rates of individual Member States during the economic crisis and points to their context and consequences.


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